Goodwill in business is an intangible asset that's recorded when one company is purchased by another. It's the portion of the purchase price that's higher than the sum of the net fair value of all of ...

“Modernizing software accounting guidance was a top priority identified by stakeholders during our last agenda consultation,” ...

While all buyers look for a degree of figurative goodwill from advisory practice sellers, some financial advisors could reap tax savings by offering up that literal type of asset in the deal. Sales of ...

The targeted new guidance detailing how companies should capitalize certain software costs is effective for annual reporting ...