liikearvolle
Liikearvo, often translated as goodwill, is an intangible asset that arises when one company acquires another for a price exceeding the fair value of its identifiable net assets. This excess purchase price is attributed to the acquired company's established reputation, customer base, brand recognition, proprietary technology, and other unquantifiable factors that contribute to its earning potential. In accounting terms, goodwill is recorded on the acquirer's balance sheet as an asset.
The concept of goodwill is crucial in business acquisitions as it represents the value that the acquiring
An impairment test assesses whether the carrying value of goodwill on the balance sheet has decreased. If