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The treatment of the intangible asset "goodwill" has undergone significant change as a result of the implementation of FASB 142. Goodwill is the value of a going concern. You cannot touch it. You cannot bank it. You cannot sell it separately. By itself, it is valueless. Assuming that all unrelated acquisitions are at "arm's length," why is the accurate valuation of goodwill so important? Why should you be concerned about it?

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Management Information System, Management Studies

Category:- Management Information System
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