Learn about acquisition adjustments, their role in M&A premiums, and how they impact asset valuation, depreciation, and corporate taxes.

Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

As businesses shift toward knowledge-based industries and digital innovation, intangible assets are becoming increasingly important in financial reporting, mergers and acquisitions, and overall ...

The Financial Accounting Standards Board has issued an Invitation to Comment document asking for input from its constituents on the accounting for certain identifiable intangible assets acquired in a ...

Asset values at major technology companies worldwide are shrinking as executives across the industry implement cost-control actions that often involve significant cash payouts to former employees and ...

When taking an asset-based approach to valuing a company, most financial professionals would agree that determining the market value for a company's tangible assets is pretty easy. Cash is cash.

Physicians buy and sell their part of a medical practice when they want to change partners, change locations or leave the profession completely. This is not as easy as quitting one company and joining ...