The difference between the assets and liabilities is $32.78 billion so goodwill for the deal would be recognized as $3.07 billion ($35.85 billion - $32.78 billion), the amount over the difference ...

How do you value goodwill for a small business? The value of goodwill is calculated by multiplying the figure for maintainable profits by a multiplier ranging from one to five, before deducting the ...

Learn what intangible assets are, their types, and how they impact businesses. Discover how patents, brand names, and intellectual property add value beyond the balance sheet.

BusinessWeek has an interesting piece on the accounting funny business companies employ to smooth out their earnings or to patch their leaky balance sheets. Culprit No. 1, unsurprisingly, goodwill, ...

One of Bank of America 's (BAC 0.23%) competitive dis advantages is the amount of goodwill the $2.15 trillion bank holds on its balance sheet. Classified as an asset, goodwill is little more than ...