{"id":209458,"date":"2023-12-25T22:52:23","date_gmt":"2023-12-25T22:52:23","guid":{"rendered":"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/"},"modified":"2023-12-25T22:52:23","modified_gmt":"2023-12-25T22:52:23","slug":"is-goodwill-measured-at-fair-value-or-historical-cost","status":"publish","type":"post","link":"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/","title":{"rendered":"Is goodwill measured at fair value or historical cost?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#Is_goodwill_measured_at_fair_value_or_historical_cost\" title=\"Is goodwill measured at fair value or historical cost?\">Is goodwill measured at fair value or historical cost?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#1_What_is_goodwill\" title=\"1. What is goodwill?\">1. What is goodwill?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#2_How_is_goodwill_recorded_in_the_financial_statements\" title=\"2. How is goodwill recorded in the financial statements?\">2. How is goodwill recorded in the financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#3_How_is_goodwill_measured\" title=\"3. How is goodwill measured?\">3. How is goodwill measured?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#4_Can_goodwill_increase_in_value\" title=\"4. Can goodwill increase in value?\">4. Can goodwill increase in value?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#5_How_is_goodwill_tested_for_impairment\" title=\"5. How is goodwill tested for impairment?\">5. How is goodwill tested for impairment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#6_What_is_the_difference_between_fair_value_and_historical_cost\" title=\"6. What is the difference between fair value and historical cost?\">6. What is the difference between fair value and historical cost?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#7_Why_is_goodwill_measured_at_fair_value\" title=\"7. Why is goodwill measured at fair value?\">7. Why is goodwill measured at fair value?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#8_What_are_the_factors_that_could_lead_to_impairment_of_goodwill\" title=\"8. What are the factors that could lead to impairment of goodwill?\">8. What are the factors that could lead to impairment of goodwill?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#9_How_is_impairment_loss_on_goodwill_reported_in_the_financial_statements\" title=\"9. How is impairment loss on goodwill reported in the financial statements?\">9. How is impairment loss on goodwill reported in the financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#10_Is_goodwill_subject_to_depreciation\" title=\"10. Is goodwill subject to depreciation?\">10. Is goodwill subject to depreciation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#11_Can_goodwill_be_internally_generated\" title=\"11. Can goodwill be internally generated?\">11. Can goodwill be internally generated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#12_How_does_goodwill_affect_a_companys_financial_performance\" title=\"12. How does goodwill affect a company&#8217;s financial performance?\">12. How does goodwill affect a company&#8217;s financial performance?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Is_goodwill_measured_at_fair_value_or_historical_cost\"><\/span>Is goodwill measured at fair value or historical cost?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Goodwill is measured at fair value. When a company acquire another company, any excess of the purchase price over the fair value of the net assets acquired is recognized as goodwill. This goodwill is then tested for impairment annually and any impairment loss is recognized in the income statement.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_What_is_goodwill\"><\/span>1. What is goodwill?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill is an intangible asset that represents the excess of the purchase price of a company over the fair value of its identifiable tangible and intangible assets.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_How_is_goodwill_recorded_in_the_financial_statements\"><\/span>2. How is goodwill recorded in the financial statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill is recorded as an intangible asset on the company&#8217;s balance sheet. It is subject to annual impairment testing to ensure that its carrying amount does not exceed its recoverable amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_How_is_goodwill_measured\"><\/span>3. How is goodwill measured?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill is measured as the excess of the purchase price over the fair value of the net assets acquired in a business combination.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Can_goodwill_increase_in_value\"><\/span>4. Can goodwill increase in value?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill is not amortized but is subject to impairment testing. While it is possible for goodwill to increase in value if the company&#8217;s market value exceeds its book value, any increase is not recognized on the balance sheet.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_How_is_goodwill_tested_for_impairment\"><\/span>5. How is goodwill tested for impairment?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill is tested for impairment annually by comparing its carrying amount to its recoverable amount. If the carrying amount exceeds the recoverable amount, an impairment loss is recognized.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_What_is_the_difference_between_fair_value_and_historical_cost\"><\/span>6. What is the difference between fair value and historical cost?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Historical cost, on the other hand, is the original cost of an asset when it was acquired.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Why_is_goodwill_measured_at_fair_value\"><\/span>7. Why is goodwill measured at fair value?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill is measured at fair value because it represents the future economic benefits that the company expects to derive from the acquired business. Fair value is a more relevant measure of the value of goodwill compared to historical cost.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_What_are_the_factors_that_could_lead_to_impairment_of_goodwill\"><\/span>8. What are the factors that could lead to impairment of goodwill?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Factors such as changes in market conditions, changes in the business environment, and adverse events affecting the acquired company could lead to impairment of goodwill.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"9_How_is_impairment_loss_on_goodwill_reported_in_the_financial_statements\"><\/span>9. How is impairment loss on goodwill reported in the financial statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Impairment loss on goodwill is recognized in the income statement as an expense. It reduces the carrying amount of goodwill on the balance sheet and is not recoverable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"10_Is_goodwill_subject_to_depreciation\"><\/span>10. Is goodwill subject to depreciation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, goodwill is not subject to depreciation like tangible assets. Instead, it is subject to impairment testing to ensure that its carrying amount does not exceed its recoverable amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Can_goodwill_be_internally_generated\"><\/span>11. Can goodwill be internally generated?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill cannot be internally generated within a company. It only arises when a company acquires another business and pays a price that exceeds the fair value of the net assets acquired.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_How_does_goodwill_affect_a_companys_financial_performance\"><\/span>12. How does goodwill affect a company&#8217;s financial performance?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Goodwill impacts a company&#8217;s financial performance by representing the premium paid for the acquired business. Any impairment loss on goodwill is recognized as an expense and reduces the company&#8217;s earnings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Is goodwill measured at fair value or historical cost? Goodwill is measured at fair value. When a company acquire another company, any excess of the purchase price over the fair value of the net assets acquired is recognized as goodwill. This goodwill is then tested for impairment annually and any impairment loss is recognized in &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Is goodwill measured at fair value or historical cost?\" class=\"read-more button\" href=\"https:\/\/namso-gen.co\/blog\/is-goodwill-measured-at-fair-value-or-historical-cost\/#more-209458\">Read more<span class=\"screen-reader-text\">Is goodwill measured at fair value or historical cost?<\/span><\/a><\/p>\n","protected":false},"author":53,"featured_media":107420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[86279],"tags":[],"class_list":["post-209458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-learn","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Is goodwill measured at fair value or historical cost?<\/title>\n<meta name=\"description\" content=\"Is goodwill measured at fair value or historical cost? 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Goodwill is measured at fair value. 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