by Arnold Shields
1 October 2009
Goodwill is an intangible asset derived from other assets of the business. Its existence depends upon proof that the business generates and is likely to continue to generate earnings from the use of the identifiable assets, locations, people, efficiencies, systems, processes and techniques of the business.
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by Arnold Shields
24 August 2009
We have often had to address the issue of minority interests when valuing businesses in litigation matters and business restructuring. A minority interest is one where the interest does not have control of the entity being valued, i.e. the shareholding is less than 50%.
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