Harold G. Martin, Jr. CPA/ABV/CFF, ASA, CFE; Asif Charania, CPA, ABV, CFF, ASA


    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit


  • Course acronym

  • Prerequisites

  • Course duration

    1 Hour and 15 minutes


This video will present a quantitative approach using the residual method for estimating personal and entity goodwill. This approach may be used for tax purposes (e.g., purchase price allocation) as well as for family law cases where personal goodwill is a separate asset. The presentation will include a case study illustrating the method.
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Topics discussed

Learning objectives

Applications of the method for different valuation purposes (e.g., tax and family law matters);
Background of the residual method;
Case study illustrating the residual method

Who will it benefit?

Those with basic knowledge of, or general experience in, forensic accounting, business valuation, or litigation