Discover how badwill, or negative goodwill, impacts accounting when purchasing companies at below market value. Learn examples and effects on financial statements.

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. “Badwill” sounds like something that could sour a business deal. Instead, it can be the cherry on the cake. The ...

Simon Samuels rightly warns that investors should be sceptical of high bids in bank M&A, but not for the right reasons (“Beware ‘badwill’ in European bank mergers and acquisitions” (March 2). The ...

The Swiss bank’s sharply discounted takeover of Credit Suisse led to a paper gain that gave it the biggest quarterly profit by a bank in history. By Andrew Ross Sorkin Ravi Mattu Bernhard Warner Sarah ...

The creation of badwill in this case may reflect the fact Murray & Roberts was a distressed seller. The accounting treatment of badwill is the opposite of goodwill, which is an asset that needs to be ...

Deutsche Bank AGDBK4.95%increase; green up pointing triangle will likely depend on an obscure but valuable accounting quirk to make a deal for smaller rival Commerzbank AG CBK 2.20%increase; green up ...

WHEN CAIXABANK and Bankia, its state-owned peer, announced on September 3rd that they were exploring a merger to create Spain’s biggest domestic lender, politicians, regulators and analysts offered ...

WHEN CAIXABANK and Bankia, its state-owned peer, announced on September 3rd that they were exploring a merger to create Spain’s biggest domestic lender, politicians, regulators and analysts offered ...

Christmas has come early for British lender Nationwide Building Society, which revealed on Wednesday it has booked a bigger-than-forecast accounting gain from its purchase of rival Virgin Money two ...

Permanent TSB (PTSB) is on track to report as much as a €400 million accounting gain for last year as a result of the purchase of loans from Ulster Bank, pushing the group to its highest pretax profit ...