Date of Award

4-1969

Degree Type

Master's Essay - Restricted

Degree Name

Master of Business Administration (MBA)

Department

Business Administration

First Advisor

Howard C. Launstein

Abstract

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.

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