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Google Keyword Rankings for : treatment purchased goodwill
1
https://www.investopedia.com/terms/g/goodwill.asp
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https://www.investopedia.com/terms/g/goodwill.asp
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2
https://www.wallstreetprep.com/knowledge/goodwill-amortization-difference-gaap-tax-accounting/
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https://www.wallstreetprep.com/knowledge/goodwill-amortization-difference-gaap-tax-accounting/
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3
https://www.pqmagazine.com/the-treatment-of-goodwill/
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https://www.pqmagazine.com/the-treatment-of-goodwill/
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4
https://www.rehmann.com/resources-insights/business-wisdom-2/item/2597-accounting-for-acquired-goodwill
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5
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_9_accounting_US/91_overviewaccounting-for-goodwill-postacquisitionUS.html
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6
https://www.imf.org/external/pubs/ft/bop/2005/05-47.pdf
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https://www.imf.org/external/pubs/ft/bop/2005/05-47.pdf
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7
https://fbl.cpa/banking-library/accounting/book-tax-treatment-of-cdi-and-goodwill-revisited
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https://fbl.cpa/banking-library/accounting/book-tax-treatment-of-cdi-and-goodwill-revisited
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8
https://sciendo.com/pdf/10.2478/v10051-008-0023-5
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9
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/accounting-for-goodwill.html
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10
https://www.icaew.com/technical/financial-reporting/uk-gaap/old-uk-gaap-standards/frs-10-goodwill-and-intangible-assets
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11
https://www.sciencedirect.com/science/article/pii/S1877042812036336/pdf?md5=2495ed4584695ed20fbe6c41d5bf12b7&pid=1-s2.0-S1877042812036336-main.pdf
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https://www.sciencedirect.com/science/article/pii/S1877042812036336/pdf?md5=2495ed4584695ed20fbe6c41d5bf12b7&pid=1-s2.0-S1877042812036336-main.pdf
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12
https://www.dixonwilson.com/technical-updates/corporation-tax-treatment-goodwill-and-related-assets
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https://www.dixonwilson.com/technical-updates/corporation-tax-treatment-goodwill-and-related-assets
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13
https://ro.uow.edu.au/cgi/viewcontent.cgi?article=4222&context=commpapers
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https://ro.uow.edu.au/cgi/viewcontent.cgi?article=4222&context=commpapers
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14
https://weaver.com/blog/fasb-considers-changing-acquired-goodwill-accounting
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https://weaver.com/blog/fasb-considers-changing-acquired-goodwill-accounting
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15
https://www.gao.gov/assets/ggd-91-88.pdf
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https://www.gao.gov/assets/ggd-91-88.pdf
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16
https://www.thetaxadviser.com/issues/2014/may/payne-may2014.html
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17
https://www.ifrs.org/content/dam/ifrs/meetings/2018/june/iasb/ap18c-gi.pdf
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https://www.ifrs.org/content/dam/ifrs/meetings/2018/june/iasb/ap18c-gi.pdf
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18
https://www.jstor.org/stable/20767478
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https://www.jstor.org/stable/20767478
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19
https://brandirectory.com/download-report/brand-finance-whitepaper-2018-goodwill.pdf
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https://brandirectory.com/download-report/brand-finance-whitepaper-2018-goodwill.pdf
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20
https://taxfoundation.org/what-generates-goodwill-examination-relation-between-purchased-goodwill-and-acquired-firms/
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https://taxfoundation.org/what-generates-goodwill-examination-relation-between-purchased-goodwill-and-acquired-firms/
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21
https://breakingintowallstreet.com/kb/ma-and-merger-models/negative-goodwill/
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https://breakingintowallstreet.com/kb/ma-and-merger-models/negative-goodwill/
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22
https://papers.ssrn.com/sol3/Delivery.cfm/UVA-C-2258.pdf?abstractid=1276997&mirid=1
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https://papers.ssrn.com/sol3/Delivery.cfm/UVA-C-2258.pdf?abstractid=1276997&mirid=1
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23
https://www.researchgate.net/publication/228179430_The_Treatment_of_Goodwill_and_Other_Purchased_Intangibles_for_Tax_Purposes
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https://www.researchgate.net/publication/228179430_The_Treatment_of_Goodwill_and_Other_Purchased_Intangibles_for_Tax_Purposes
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24
https://www.hallkistler.com/hk-news/how-to-structure-a-business-asset-purchase-with-taxes-in-mind/
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https://www.hallkistler.com/hk-news/how-to-structure-a-business-asset-purchase-with-taxes-in-mind/
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25
https://www.law.cornell.edu/cfr/text/26/1.197-2
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https://www.law.cornell.edu/cfr/text/26/1.197-2
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26
http://archives.cpajournal.com/old/14152806.htm
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27
https://raincatcher.com/is-goodwill-a-capital-asset
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https://raincatcher.com/is-goodwill-a-capital-asset
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28
https://corporatefinanceinstitute.com/resources/accounting/negative-goodwill/
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https://corporatefinanceinstitute.com/resources/accounting/negative-goodwill/
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29
https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=3032&context=wcpa
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https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=3032&context=wcpa
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30
https://www.footnotesanalyst.com/goodwill-accounting-investors-need-something-different/
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https://www.footnotesanalyst.com/goodwill-accounting-investors-need-something-different/
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31
https://www.fasb.org/page/PageContent?pageId=/reference-library/superseded-standards/summary-of-statement-no-142.html&bcpath=tff
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https://www.fasb.org/page/PageContent?pageId=/reference-library/superseded-standards/summary-of-statement-no-142.html&bcpath=tff
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32
https://assets.kpmg/content/dam/kpmg/ch/pdf/blc-goodwill-amortization.pdf
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https://assets.kpmg/content/dam/kpmg/ch/pdf/blc-goodwill-amortization.pdf
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33
https://content.naic.org/sites/default/files/inline-files/20-03%20-%20Enhanced%20Goodwill%20Disclosures.docx
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https://content.naic.org/sites/default/files/inline-files/20-03%20-%20Enhanced%20Goodwill%20Disclosures.docx
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34
https://en.wikipedia.org/wiki/Goodwill_(accounting)
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https://en.wikipedia.org/wiki/Goodwill_(accounting)
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35
https://www.frc.org.uk/getattachment/8c379f9e-168a-4d5a-9711-be9faafa1f32/FRS-10-Goodwill-and-Intangible-Assets-Dec-1997.pdf
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https://www.frc.org.uk/getattachment/8c379f9e-168a-4d5a-9711-be9faafa1f32/FRS-10-Goodwill-and-Intangible-Assets-Dec-1997.pdf
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36
https://research.thea.ie/bitstream/handle/20.500.12065/1089/An%20Investigation%20into%20the%20Accounting%20%20Treatment%20of%20Goodwill%20in%20Ireland.pdf?sequence=1&isAllowed=y
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https://research.thea.ie/bitstream/handle/20.500.12065/1089/An%20Investigation%20into%20the%20Accounting%20%20Treatment%20of%20Goodwill%20in%20Ireland.pdf?sequence=1&isAllowed=y
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37
https://www.bartleby.com/essay/Accounting-Treatments-of-Purchased-Goodwill-FKSVSJK43RYZA
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https://www.bartleby.com/essay/Accounting-Treatments-of-Purchased-Goodwill-FKSVSJK43RYZA
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38
https://www.freshbooks.com/hub/accounting/goodwill-accounting-definition
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https://www.freshbooks.com/hub/accounting/goodwill-accounting-definition
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39
https://www.cfainstitute.org/en/research/survey-reports/goodwill-investor-perspectives
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https://www.cfainstitute.org/en/research/survey-reports/goodwill-investor-perspectives
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40
https://ivypanda.com/essays/the-difference-between-internally-generated-goodwill-and-purchased-goodwill/
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https://ivypanda.com/essays/the-difference-between-internally-generated-goodwill-and-purchased-goodwill/
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41
https://www.iasplus.com/en/standards/ifrs/ifrs3
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https://www.iasplus.com/en/standards/ifrs/ifrs3
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42
https://www.midstreet.com/blog/what-is-goodwill-business-sale
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https://www.midstreet.com/blog/what-is-goodwill-business-sale
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43
https://rsmus.com/insights/tax-alerts/2022/intangibles-disposed-of-at-a-loss-disallowance-a-trap-for-unwary.html
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44
https://macabacus.com/accounting/purchase-price-allocation1
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https://macabacus.com/accounting/purchase-price-allocation1
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45
https://www.educba.com/negative-goodwill/
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https://www.educba.com/negative-goodwill/
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46
https://www.peterrayney.co.uk/pdfs/Goodwill.pdf
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https://www.peterrayney.co.uk/pdfs/Goodwill.pdf
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47
https://www.theijbmt.com/archive/0932/269183106.pdf
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https://www.theijbmt.com/archive/0932/269183106.pdf
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48
https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/publications/gtil-2011-navigating-the-accounting-for-business-combinations-applying-ifrs-3-in-practice.pdf
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https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/publications/gtil-2011-navigating-the-accounting-for-business-combinations-applying-ifrs-3-in-practice.pdf
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49
https://www.gov.uk/guidance/corporation-tax-relief-on-goodwill-and-relevant-assets
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https://www.gov.uk/guidance/corporation-tax-relief-on-goodwill-and-relevant-assets
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50
https://www.purdueglobal.edu/blog/business/gaap-treatment-of-goodwill/
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https://www.purdueglobal.edu/blog/business/gaap-treatment-of-goodwill/
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51
https://www.eisneramper.com/fasb-2017-01-0119/
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https://www.eisneramper.com/fasb-2017-01-0119/
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52
https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=2733&context=facpubs
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https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=2733&context=facpubs
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53
https://www.alvarezandmarsal.com/insights/top-income-tax-provision-purchase-accounting-considerations
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https://www.alvarezandmarsal.com/insights/top-income-tax-provision-purchase-accounting-considerations
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54
https://store.hbr.org/product/the-treatment-of-goodwill-and-other-purchased-intangibles-for-tax-purposes/UV0881
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https://store.hbr.org/product/the-treatment-of-goodwill-and-other-purchased-intangibles-for-tax-purposes/UV0881
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55
https://materialaccounting.com/article/an-overview-of-goodwill/
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https://materialaccounting.com/article/an-overview-of-goodwill/
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56
https://studytesttime.com/about-goodwill/accounting-treatment-of-purchased-goodwill
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https://studytesttime.com/about-goodwill/accounting-treatment-of-purchased-goodwill
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57
https://fundamentalsofaccounting.org/treatment-of-goodwill-ifrs-vs-gaap/
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https://fundamentalsofaccounting.org/treatment-of-goodwill-ifrs-vs-gaap/
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58
https://www.actuary.org/sites/default/files/files/PGAAP_PN_Final_101514.pdf
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https://www.actuary.org/sites/default/files/files/PGAAP_PN_Final_101514.pdf
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59
https://smallbusiness.chron.com/negative-goodwill-accounting-52567.html
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https://smallbusiness.chron.com/negative-goodwill-accounting-52567.html
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60
https://www.irs.gov/pub/irs-drop/rr-04-49.pdf
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https://www.irs.gov/pub/irs-drop/rr-04-49.pdf
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61
https://library.croneri.co.uk/cch_uk/pctm/50-880
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62
https://www.stout.com/en/insights/article/sj17-differences-in-ppa-procedures-financial-reporting-vs-tax-reporting
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https://www.stout.com/en/insights/article/sj17-differences-in-ppa-procedures-financial-reporting-vs-tax-reporting
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63
https://www.financialexecutives.org/FEI-Daily/March-2019/Bargain-Purchases-in-Business-Combinations-A-Rari.aspx
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https://www.financialexecutives.org/FEI-Daily/March-2019/Bargain-Purchases-in-Business-Combinations-A-Rari.aspx
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64
https://dsllp.com/content/Unallocated%20Premium.pdf
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https://dsllp.com/content/Unallocated%20Premium.pdf
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65
https://pro.bloombergtax.com/brief/how-asc-740-applies-to-business-combinations/
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https://pro.bloombergtax.com/brief/how-asc-740-applies-to-business-combinations/
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66
https://www.chegg.com/learn/accounting/financial-accounting/financial-reporting-standards-for-goodwill
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https://www.chegg.com/learn/accounting/financial-accounting/financial-reporting-standards-for-goodwill
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67
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FDP%2520Should%2520Goodwill%2520still%2520not%2520be%2520amortised%2520-%2520Research%2520Group%2520paper.pdf
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68
https://reports.solvay.com/annual-report/2018/en/financial-statements/notes-to-the-consolidated-financial-statements/notes-to-the-consolidated-statement-of-financial-position/note-f21-goodwill-and-business-combinations.html
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https://reports.solvay.com/annual-report/2018/en/financial-statements/notes-to-the-consolidated-financial-statements/notes-to-the-consolidated-statement-of-financial-position/note-f21-goodwill-and-business-combinations.html
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69
https://www.bqprime.com/business/goodwill-not-so-good-anymore
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https://www.bqprime.com/business/goodwill-not-so-good-anymore
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70
https://www.iesepublishing.com/the-treatment-of-goodwill-and-other-purchased-intangibles-for-tax-purposes-english.html
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https://www.iesepublishing.com/the-treatment-of-goodwill-and-other-purchased-intangibles-for-tax-purposes-english.html
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71
https://gocardless.com/en-us/guides/posts/how-does-goodwill-affect-financial-statements/
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https://gocardless.com/en-us/guides/posts/how-does-goodwill-affect-financial-statements/
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72
https://www.dcaa.mil/Portals/88/Documents/Guidance/Selected%20Area%20of%20Cost%20Guidebook/Chapter8.pdf?ver=2019-03-06-135630-207
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73
https://www.mca.gov.in/Ministry/pdf/INDAS103.pdf
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https://www.mca.gov.in/Ministry/pdf/INDAS103.pdf
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74
https://smartech.gatech.edu/handle/1853/19231
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https://smartech.gatech.edu/handle/1853/19231
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75
http://www.virtusinterpress.org/IMG/pdf/10-22495cocv8i3c1p6.pdf
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http://www.virtusinterpress.org/IMG/pdf/10-22495cocv8i3c1p6.pdf
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76
https://www.accountingweb.co.uk/business/financial-reporting/frs-10-goodwill-and-intangible-assets
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https://www.accountingweb.co.uk/business/financial-reporting/frs-10-goodwill-and-intangible-assets
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77
https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=606e2993998c1f6c2da1acc15770eafa89f32ed1
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https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=606e2993998c1f6c2da1acc15770eafa89f32ed1
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78
https://core.ac.uk/download/pdf/43175559.pdf
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https://core.ac.uk/download/pdf/43175559.pdf
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79
https://fincor.co.za/defining-goodwill-and-its-tax-treatment/
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https://fincor.co.za/defining-goodwill-and-its-tax-treatment/
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80
https://www.coursehero.com/file/p6m61e8/The-treatment-of-internally-generated-goodwill-varies-from-purchased-goodwill/
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https://www.coursehero.com/file/p6m61e8/The-treatment-of-internally-generated-goodwill-varies-from-purchased-goodwill/
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81
https://www.taxnotes.com/research/federal/irs-guidance/lb%26i-%26-lmsb-directives/irs-coordinated-issue-paper-addresses-treatment-of-supervisory-goodwill-and/1fbvc
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https://www.taxnotes.com/research/federal/irs-guidance/lb%26i-%26-lmsb-directives/irs-coordinated-issue-paper-addresses-treatment-of-supervisory-goodwill-and/1fbvc
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82
https://www.hhcpa.com/blogs/audit-accounting/accounting-goodwill-acquisitions/
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https://www.hhcpa.com/blogs/audit-accounting/accounting-goodwill-acquisitions/
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83
https://stevecollings.co.uk/frs-10-goodwill-and-intangible-assets/
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https://stevecollings.co.uk/frs-10-goodwill-and-intangible-assets/
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84
https://www.bdo.global/en-gb/microsites/tax-newsletters/corporate-tax-news/issue-59-july-2021/india-certain-goodwill-no-longer-eligible-for-depreciation
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https://www.bdo.global/en-gb/microsites/tax-newsletters/corporate-tax-news/issue-59-july-2021/india-certain-goodwill-no-longer-eligible-for-depreciation
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