amortization of goodwill

• 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles.

• Code of Federal Regulations - Title 26: Internal Revenue

• FIMALAC; Another Year of Exceptionally Strong Growth; Earnings Per Share, Before Amortization of Goodwill, Up by 48.5%.

Business Editors PARIS--(BUSINESS WIRE)--March 8, 2001 Over the past two years, FIMALAC has successfully undertaken its transformation into a busi...

• Business Wire
• March 08, 2001

• 26 USC 197 - Sec. 197. Amortization of goodwill and certain other intangibles

• US Code - Title 26: Internal Revenue Code

• Distributions to retiring partners.

Part 2 The uniform amortization rules for intangible property, enacted in 1993, can have an effect on partnership distributions when a retiring partner sells his interest to the partnership. Because partnership interests are largely comprised of intangibles, such as goodwill and client lists, the amortization rules will apply to the payments to the retiring partner. The anti-churning provisions may deny amortization of goodwill and going concern value when acquired from related parties at the partnership level and at the partner level.

• The Tax Adviser
• Vol. 25 Nbr. 5, May 1994

• WNS Reports Second Quarter Net Loss of $10.5 million; Net Income (Excluding Share-Based Compensation and Related Fringe Benefit Taxes, Amortization and Impairment of Goodwill and Intangible Assets) of $8.0 million.

Revenue Increases 33.5% and Revenue Less Repair Payments Increases 35.4%, Over Corresponding Quarter in the Prior Fiscal Year WNS Reiterates Guidanc...

• Business Wire
• November 14, 2007

• Goodwill Non-Impairments

When Statement of Financial Accounting Standards (SFAS) 142 was proposed as a possible replacement for goodwill amortization, some academics and practitioners were concerned that the unverifiable fair value estimates used to measure goodwill impairment losses would provide an opportunity for companies to manage earnings by delaying the recognition of impairment losses. After SFAS 142 was enacted in 2001, accounting researchers had to wait until enough years of earnings data existed to look for evidence of goodwill-related earnings management. This article articulates the deep concern many had that the discretion afforded to companies by SFAS 142 would result in earnings manipulation. The authors now discuss evidence that these concerns were justified based on one specific type of earnin...

• CPA Journal, The
• Vol. 81 Nbr. 2, February 2011

• MAPICS Reports Second Fiscal Quarter Earnings of $0.07 Per Share Before Goodwill Amortization; Expects To Achieve Significant Full Year Earnings Gain.

Business Editors ATLANTA--(BUSINESS WIRE)--April 30, 2001 MAPICS, Inc. (Nasdaq/NM:MAPX) today reported results for the second quarter of its fisca...

• Business Wire
• April 30, 2001

• Financial Benchmarking Study Released & Valuation Red Flags

What two "red flags" cause most of the problems during a valuation? The values assigned to "goodwill" and "amortization." These two terms are among the most misunderstood of all valuation elements. Most people don't understand these entries, even when they appear on their own balance sheets. And those who do often intentionally overstate them in order to inflate the value of a business.

• Quick Printing
• Vol. 33 Nbr. 9, June 2010

• MAPICS Reports Third Fiscal Quarter Earnings of $0.12 Per Share Before Goodwill Amortization and Special Items; Forecasts 32% Gain In Fiscal 2001 Cash Earnings To $0.45 Per Share.

Business Editors ATLANTA--(BUSINESS WIRE)--July 31, 2001 MAPICS, Inc. (Nasdaq/NM:MAPX) today reported results for the third quarter of its fiscal ...

• Business Wire
• July 31, 2001

• Building Value: Cara Reports $65.5 Million Gain On Sale And Improved Operating Results.

... interest, taxes, depreciation, amortization and the gain on the sale of the business conduced ... 16.3 26,664 21,361 24.8 Amortization of goodwill, contracts and trademarks 1,199 1,241 -3.4 3,509 3...

• Business Wire
• February 01, 2001