Goodwill valuation query

​

​Dear Members please clarify me regarding he following,

As per AS-26, Internally generated goodwill is not to be recognized, however purchased goodwill is shown/ recognised in the books, hence while solving ” Valuation of Goodwill” problems the purchased goodwill will be considered while computing Average Capital Employed.

 But,

 If purchased goodwill already appearing in the Balance Sheet is to be revalued/ revised whether such purchased goodwill should be considered while computing Average Capital Employed

  1. When the opening capital employed is given including the amount of purchased goodwill

 

  1. When the opening capital employed does not include the amount of purchased goodwill

Regards 

Replies (2)
For valuation of goodwill A.S. is not followed
Purchase Goodwill is always a part of net asset calculation, unless until otherwise specified. If it is not considered for calculation of capital employed surely it is specified.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details