Date of Award
Master's Essay - Restricted
Master of Business Administration (MBA)
Howard C. Launstein
This paper deals with the subject Goodwill. Goodwill is an often misused term because it is misunderstood. Goodwill is an intangible asset which tends to increase profits because of its existence. This paper includes a working definition of goodwill, a discussion of three common methods of valuating goodwill, a discussion of how to handle recognized goodwill and a recommendation for further research into the acceptable methods of handling goodwill in order to establish a principle that is theoretically sound and acceptable to all accounts.
Martin, Dale G., "A Discussion Concerning Whether Goodwill Should be Retained on the Books of Account or Written Off Over a Specified Period of Time" (1969). Master's Essays (1922 - ). 1698.