Accounting for Goodwill

Born in Milan in 1966 , Andrea Beretta Zanoni is Full Professor of Business Economics and Business Strategy at the University of Verona.His studies are mainly focused on business strategy, intangible resources and goodwill and, dealing with these items, he has written several books and articles.He is member of AIDEA (Accademia Italiana di Economia Aziendale), of Strategic Management Society, of the European Corporate Governance Institute and of CISEPS (Center for Interdisciplinary Studies in Economics, Psychology and Social Sciences) of the University of Milan Bicocca.He has taken part as key speaker to several italian and international conferences

• Introduction 1. Goodwill: Meaning and Relevance2. The Valuation of the Internally Generated Goodwill and its Breakdown3. Business Goodwill and Corporate Goodwill4. Goodwill and Competitive Heterogeneity: System Goodwill, Positional Goodwill and Firm Capabilities5. Valuation of Unrecorded Intangible Assets and Reduced Goodwill6. Integration of the Different Breakdown ApproachesAppendixNotesBibliographyIndex

“Given the increasing amount of intellectual capital at Fortune 500 firms, it is important to understand how to value these types of assets that are not capitalized in accordance with Generally Accepted Accounting Principles when determining the valuation of a company. Zanoni shows us how to value such assets and how these assets explain competitive differentials.” Kathleen Rupley (Portland State University, USA)