Topic
Good Will
35 published works
Intellectual Property Trends
What Is Goodwill and Why Should It Be Protected?
By Brian Casper
Goodwill: Creating and Protecting a Valuable Intangible AssetIn my previous posts on trademarks, I have discussed the fact that trademark rights stem from the use of the mark on certain goods…
Corporate and Securities Law
FASB Requests Comments on Accounting for Goodwill
The CPA Desk
New Guidance from FASB Impacts Not-for-Profit Goodwill
By Nicole Riley
The Financial Accounting Standards Board (FASB) issued new guidance that will allow not-for-profit organizations to elect two of the private company alternatives. This new guidance will allow not-for-profit organizations to…
Family Law Legal Research Blog
FAMILY LAW: Business Valuation Upon Divorce—Goodwill
By bturnernlrg-com-brett-r-turner
The Lawletter Vol 41 No 9 Brett R. Turner, Senior Attorney,National Legal Research Group The South Carolina Supreme Court recently considered a case that provides a wealth of guidance…
New York Business Divorce
How to Avoid Bad Blood Over Goodwill in Professional Partnership Valuations
A recent decision by Justice Richard Platkin concerning a dispute over the inclusion of goodwill value in a partnership valuation case takes the spotlight in this week's New York Business…
Franchise Law Update
For Private Companies: Good News–Simplifed Accounting Rules Have Arrived
Continuing an occasional series of guest posts, today's post is contributed by Mike Rodrigues, CPA, Senior Audit Manager, WithumSmith+Brown In January 2014, two new accounting standards were issued providing accounting…
South Florida Trial Practice
In Florida, Is Corporate Goodwill a Marital Asset?
A recent decision by Florida’s Fourth District Court of Appeal addresses whether the goodwill of a business constitutes a marital asset. See Schmidt v. Schmidt, No. 4D11-3379 (Fla. 4th DCA…
Tax Law for the Closely Held Business
Goodwill: Personal or Corporate Asset?
By Lou Vlahos
When a C corporation sells its assets, it recognizes gain equal to the excess of the amount realized on the sale (generally, the purchase price plus any liabilities assumed or…
SALT Shaker
Sutherland SALT Shaker: August 2013 Digest
Click here to read our August 2013 posts on stateandlocaltax.com or read each article by clicking on the title. If you prefer, you may also read a printable PDF version.…
SALT Shaker
No Expressions of Goodwill from Arizona Department of Revenue
By Zachary Atkins and Andrew Appleby An Arizona Department of Revenue hearing officer determined that the gross receipts from a taxpayer’s deemed asset sale pursuant to I.R.C. § 338(h)(10), including…