LBO Signposts - A potentially positive impact of the new rules for managing goodwill is that they may fuel more divestitures. Once goodwill has been written off, a divesting company doesn't have to book a loss if one results from the sale of a property. That's an ideal situation for private equity firms.
Year of publication:
Mergers & acquisitions. - New York, NY : Investment Dealers' Digest, ISSN 0026-0010, ZDB-ID 8628555. - Vol. 37.2002, 8, p. 26