Accounting & the 3 StatementsHard

Why is goodwill impairment usually a PERMANENT difference, while acquired intangible amortization may be a TEMPORARY difference?

Model answer

It depends on whether the item is deductible for tax. In a typical STOCK deal, neither book goodwill nor the book write-up intangibles are tax-deductible, so book amortization/impairment creates no…

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