Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value ...

One of Bank of America's competitive disadvantages is the amount of goodwill the $2.15 trillion bank holds on its balance sheet. Classified as an asset, goodwill is little more than an accounting ...

The guidance for testing the impairment of intangible assets such as indefinite-lived trademarks, licenses and distribution rights has been simplified by FASB. FASB on Friday issued Accounting ...

This is a nonrecurring and non-cash-charge It has no impact on our liquidity or market and credit risk position This had no impact on our Common Equity Tier I capital, on a fully loaded basis, under ...

Intangible assets are non-physical assets on a company's balance sheet. These could include patents, intellectual property, trademarks, and goodwill. Intangible assets could even be as simple as a ...

Amid the flurry of acquisition activity that took place during the fourth quarter of 2012, the focus of many advisers, executives and deal teams was getting transactions done before the clock struck ...

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 ...

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your balance, ...

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 ...

Accountants recognize three types of assets: tangible, intangible and financial. Intangible assets are ones that you can't touch, including copyrights, patents, mailing lists, trademarks, names, ...

Bank of America's balance sheet contains more goodwill than its closest competitors, JPMorgan Chase, Citigroup, and Wells Fargo. You can't sit on it. It doesn't generate loans or deposits. You can't ...