Goodwill is an intangible asset that arises when one company acquires another and pays more than the fair value of its net identifiable assets. Goodwill is an intangible asset created when a company ...

Peter Gratton, Ph.D., is a New Orleans-based editor and professor with over 20 years of experience in investing, economics, and public policy. Peter began covering markets at Multex (Reuters) and has ...

Darden Restaurants Inc. set itself apart in late 2008 by not doing something many of its competitors were forced to do—namely, taking goodwill impairment charges. The casual-dining company, based in ...

Goodwill impairment accounting arises when an acquiring entity purchases another business and records an intangible asset representing the excess of purchase price over the fair value of identifiable ...

Last week, the SEC announced settled charges against United Parcel Service Inc. for failing to take an appropriate goodwill impairment charge for a poorly performing business unit, thus materially ...