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Acquisitions Goodwill

Opportune LLP

Business Combinations vs Asset Acquisitions ...

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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

Valuation Differences Between Business Combinations and Asset Acquisitions

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The decision of whether to classify a transaction as either a business combination or an asset acquisition has recently received greater attention. This article will not explore accounting-based pronouncements or the...more

Opportune LLP

Bargain Purchases In Energy Business Combinations: A Rarity Explained

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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

Opportune LLP

How To Determine The Fair Value of E&P Assets For Business Combinations vs. Asset Acquisitions

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Determining whether an exploration and production (“E&P”) transaction is a business combination or asset acquisition isn’t a simple process. We’ve seen an increase in documentation requirements from regulators and auditors,...more

Roetzel & Andress

Roetzel HealthLaw HotSpot: Optimizing Your Practice for Sale

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Roetzel HealthLaw HotSpot™ is a podcast for physicians and health professionals that covers the legal issues and trends that affect the health care industry. In Episode 4, John Waters discusses the ins and outs of preparing...more

Troutman Pepper

Personal Goodwill: Opportunities for Buyers and Sellers - Tax Update Volume 2018, Issue 5

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If goodwill is personal to a shareholder of a C corporation (or an S corporation with built-in gain), in the context of a sale of the corporation’s assets to a buyer, the shareholder may be able to sell the goodwill...more

Nossaman LLP

[Event] Nossaman's 2017 Southern California Eminent Domain Seminar - March 2nd, Los Angeles, CA

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Nossaman LLP invites you to join us for our 2017 Southern California Eminent Domain Seminar, "Right of Way & Legal Strategies for Successful Project Delivery." This complimentary afternoon seminar will provide insight on...more

Sheppard Mullin Richter & Hampton LLP

What You Need to Know About Mergers and Acquisitions Involving Government Contractors and Their Suppliers: Volume X – Accounting...

Volume X – Accounting for the Cost of Business Combinations Under Government Contracts - Mergers and acquisitions create additional costs and complex accounting issues for government contractors. There are fees for...more

Stoel Rives LLP

Tax Law Alert: Sales Factor Excludes Amounts Received from the Sale of Goodwill

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In a case argued by Stoel Rives, the Oregon Supreme Court upheld the judgment of the Oregon Tax Court in favor of Tektronix, Inc. The Supreme Court ruled that, for purposes of apportioning income, the sales factor excluded...more

Perkins Coie

Oregon Supreme Court Decides Sales Factor Case

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On December 12, 2013, the Oregon Supreme Court issued its decision in Tektronix, Inc. v. Oregon Dep’t. of Revenue. The court held that the taxpayer’s receipts from the sale of goodwill, making up a part of the sale of a...more

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