Re: Goodwill - 未名空间MITBBS历史存档

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Re: Goodwill

Re: Goodwill# Business - 商学院

k*a2002-06-27 07:06

1 楼

Goodwill:
An intangible asset which provides a competitive advantage, such as a strong
brand, reputation, or high employee morale. In an acquisition, goodwill
appears on the balance sheet of the acquirer in the amount by which the
purchase price exceeds the net tangible assets of the acquired company.

l*u2002-06-27 07:06

2 楼

goodwill will appear on the balance sheet only when the following
3 conditions are satisfied:
1. the company acquired another company or business scetion
2. purchase method is used in accounting for the acquisition
3. considerations paid for the target exceeds the net asset value it
creates on the acquiring company's balance sheet (this net asset value
could be adjusted based on its fair market value).

b*y2002-06-27 07:06

3 楼

goodwill is the amount buyer overpaid in a M&A

q*i2002-06-27 07:06

4 楼

depends on the transaction, it may or may not create goodwill. You
can do a 338(h)10 election to raise the tax basis of the assets
acquired or you can do a recap and create negative (book) equity
to avoid goodwill.
the trick in M&A is to decide which one is more advantageous, and
how is burdened with the associated shift in tax liabilities.

【在 b***y 的大作中提到】