When a company purchases another, it often pays more than the net fair value of the target's assets and liabilities. This excess is recorded as goodwill, an intangible asset reflecting brand strength, ...

Elvin Mirzayev, CFA, holds the CFO position at Norm OJSC. He has been a contributor to Investopedia since 2014. Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science ...

Goodwill impairment is an accounting term used to describe a reduction in the value of goodwill on a company’s balance sheet. Goodwill itself represents the excess amount a company has paid over the ...

Goodwill refers to non-physical assets that can increase a company's market valuation. It comes in a variety of forms, including reputation, brand, domain names, intellectual property, commercial ...