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Valuation Goodwill

Opportune LLP

Business Combinations vs Asset Acquisitions ...

Opportune LLP on

The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more

Opportune LLP

Bargain Purchases In Energy Business Combinations: A Rarity Explained

Opportune LLP on

In the years since FAS 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have been goodwill/bargain...more

Foster Garvey PC

Goodwill and Section 1031 Exchanges Do Not Mix Well

Foster Garvey PC on

The goodwill of a business can never be exchanged for the goodwill of another business. Goodwill is not like kind property. Treasury Regulation 1.1031(a)-2(c)(2) makes that crystal clear, providing: "The goodwill or...more

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