Goodwill: FASB targets accounting’s favourite balance sheet Polyfilla
Questions are beginning to grow around “goodwill” and just lately the FASB has waded in. How much is it really worth and how do you measure it?
As a form of M&A Spakfilla, nothing fills out the cracks in a balance sheet better than ‘goodwill’. As a way of making a balance sheet actually balance post-acquisition it’s been the sine qua non of accountants for two decades.
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