Скачать или смотреть CPA Exam practice Questions. Goodwill

In this video, I cover CPA exam practice questions about Goodwill. It is critical for CPA candidates to have CPA exam practice questions mastered before sitting for the CPA exam.

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How To Calculate Goodwill
Goodwill is an intangible asset for a company. It comes in a variety of forms, including reputation, brand, domain names, intellectual property, and commercial secrets.


Assigning a numeric value on goodwill can be challenging. However, the need for determining goodwill often arises when one company buys another firm, a subsidiary of another firm, or some intangible aspect of that firm's business. Two different ways to calculate goodwill exist.


KEY TAKEAWAYS
Goodwill is an intangible asset, and it comes in a variety of forms, including reputation, brand, domain names, and intellectual property.
The need for determining goodwill often arises when one company buys another firm.
Goodwill is calculated as the difference between the amount of consideration transferred from acquirer to acquiree and net identifiable assets acquired.