Forbes published Food & Beverage Leader Lou Biscotti's June column on how to account for goodwill resulting from large transactions.
By Louis Biscotti, Food and Beverage Services Leader
Food and beverage’s story now is, in part, about deals and growth, but brand value can expand or diminish. Companies have to make deals work, and when they don’t, the goodwill write downs can be waiting in the wings. And even if goodwill, in theory, is intangible, big changes in tastes and trends can be very real.