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The Negative Side of Goodwill FASB's proposed business combination rule requires companies to recognize negative goodwill immediately.

Marie Leone, CFO.com | US
October 18, 2007


FAS 141R

Very well done, an enjoyable read.

My understanding is that the gain under the new standard will result in an operating gain, not an extraordianry gain as mentioned in the article.

Posted by John Formica, Jr. | Oct 19, 2007 11:01 AM ET