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FVG's E-Newsletter on tax cases concerning business valuations and related issues
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- Royalty Rates
- Thousands of Transactions
- Sorted By SIC
and NAICS Codes
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Managing Directors
Terry J. Allen
Midwest
Stephen J. Bravo
Boston, MA
Michael
A. Crain
Ft. Lauderdale, FL
John R. Gilbert
Great Falls, MT
Steven D. Hyden
Tampa, FL
Robert Lanz
Silicon Valley, CA
Michael J. Mard
Tampa, FL
Michael J. Mattson
Chicago, IL
John J. Mayerhofer
Oakland, CA
Ralph
Ostermueller
St. Louis, MO
Charles H. Preston
Los Angeles, CA
James S. Rigby
Los Angeles, CA
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Founding Member
Financial
Consulting
Group, L.C.
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Understanding
Goodwill
Goodwill
is:
The excess of the cost of an acquired entity over the
net of the amounts assigned to assets acquired and
liabilities assumed.
The amount recognized as goodwill includes
acquired intangible assets that do not meet the criteria
in paragraph 39 for recognition as assets apart from
goodwill.
Goodwill
has six components:
- The
excess of the fair values of the acquired
enterprise’s net assets over the book values of
the acquired at the date of acquisition.
- The
fair values of other net assets that were not on the
books of the acquired enterprise.
- The
fair value of the going concern element of the
acquired enterprise’s existing business.
- The
fair value of the expected synergies from combining
the acquiring enterprises’ and acquired
enterprises’ net assets and businesses.
- Overvaluation
of the consideration paid by the acquiring
enterprise stemming from errors in valuing the
consideration tendered.
- Overpayment
or underpayment by the acquiring enterprise.
See Appendix F Glossary and
Appendix B Paragraph 102 of SFAS 141.
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