Skip to content

Goodwill valuation

Unit 3: Valuation of Goodwill and SharesTopic 1 of 2
Browse the Advanced Financial Accounting syllabus

What the syllabus expects

  • Goodwill: concept, features and need for valuation of goodwill and shares, Factors affecting the value of goodwill and accounting treatment
  • Methods of valuing goodwill: Average profit method, super profit method, capitalization method, annuity method