Browsing HBS Scholarly Articles by Keyword "goodwill accounting"
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Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
(Springer, 2012)SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey ...