Topic
Good Will
35 published works
Jotwell
Distinguishing the Historical Roots of Goodwill From Trademark Law’s Origins
Trademark law in the United States requires use of a mark in commerce as the basis for both acquisition and infringement of exclusive rights. This requirement is justified, in part,…
North Carolina Divorce Lawyers Blog
Business Goodwill in Divorce: What the NC Supreme Court’s New Ruling Means for Business Valuation
By Carolyn J. Woodruff, JD, CPA, CVA
The NC Supreme Court’s Sneed v. Johnston decision changes how personal and enterprise goodwill are analyzed when valuing a professional practice in equitable distribution. A Major Development in North Carolina…
Spicy IP
Gone Goodwill?: Analysing Trademark Abandonment and Goodwill Destruction in the Yezdi Order of Karnataka HC Division Bench
IP nerds and bike enthusiasts (brownie points if you are both!) will recall the controversy around Yezdi motorbikes between Boman R Irani and the Official Liquidator (OL) of Ideal Jawa…
Family Law Headquarters
The importance of goodwill in business valuations
When divorcing parties own business interests, it can complicate a divorce. Valuing these business interests is often complex and requires... The post The importance of goodwill in business valuations first…
The CLS Blue Sky Blog
Why Are Acquiring Companies So Reluctant to Amortize Purchased Goodwill?
By Geoff Meeks
Controversy has persisted in recent decades over the accounting treatment of the vast sums expended on purchased goodwill – variously described as a “present-value estimate of future rents” from an…
Business and Commercial
MUM Analysis: Allocating Goodwill Personal vs. Enterprise
By Miles Mason
Miles Mason, Sr. JD, CPA, joins Kurt Myers, Rob Vance, and Rhonda Sides to discuss the MUM Analysis – Multi-Attribute Utility Model – a court-tested approach to allocating personal/professional goodwill…
Business and Commercial
Goodwill in Professional Practice Valuation
By Miles Mason
Miles Mason, Sr. JD, CPA, joins Kurt Myers, Rob Vance, and Rhonda Sides to discuss the Lunn Case, a sole proprietor whose dental practice did not receive goodwill in the…
Business and Commercial
Business Valuation: Eberting, Goodwill & Reports
By Miles Mason
Miles Mason, Sr. JD, CPA, joins Kurt Myers, Rob Vance, and Rhonda Sides to discuss the Eberting Case, a sole proprietor whose dental practice received implied goodwill in the court’s…
The Business Divorce Law Report
Competition and the Value of a Business are Closely Tied
Enterprise goodwill is the expectation that a business has in the continued patronage by its customers, regardless of the individuals involved. Personal goodwill is the expectation of continued patronage because…
The SEC Institute Blog
Market Cap Versus Book Value – An SEC Comment Letter Sequence
One of the more complex issues companies deal with when performing goodwill impairment tests is what to do when a company’s market capitalization is less than its book value. Does…