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	<title><![CDATA[goodwill Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to goodwill]]></description>
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		<title><![CDATA[Are Customers Intangible Assets?]]></title>
		<link><![CDATA[http://blogs.bnet.com/customer-service/?p=245]]></link>
		<description><![CDATA[Accounting is neither an art, nor a science. It's a language. Just like a language, its primary purpose is to communicate. But it can also be used to obfuscate and it's prone to generating woeful misunderstand.    For example, accountants created the notion of "goodwill", "the portion of...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Wed, 30 Sep 2009 10:43:06 -0700</pubDate>
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		<title><![CDATA[New Study Offers Key to Understanding Insider Trading]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/10002373/new-study-offers-key-to-understanding-insider-trading/]]></link>
		<description><![CDATA[Plenty of academic and anecdotal evidence shows that corporate executives routinely break the law by trading their companies' stock based on inside information. But a new Harvard Business School study reveals that insiders rely on one particular kind of reporting item in deciding to sell shares before the broader markets...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Mon, 17 Aug 2009 11:55:53 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/alain+sherter.html"><![CDATA[Alain Sherter]]></category>
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		<title><![CDATA[Corus Entertainment Inc. F3Q09 (Qtr End 05/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-320882.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from the line of Adam Shine - National Bank Financial Adam Shine - National Bank Financial In the context of the impairment charge, I guess you alluded to Thomas maybe giving us a little more clarity, maybe a few...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 15 Jul 2009 13:49:26 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/impairment.html"><![CDATA[Impairment]]></category>
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		<category domain="http://resources.bnet.com/topic/corus+entertainment+inc..html"><![CDATA[Corus Entertainment Inc.]]></category>
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		<title><![CDATA[Lincoln National Corp. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-299571.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator instructions For our first question we go to Ed Spehar with Bank of America. Ed Spehar - Bank of America-Merrill Lynch  Thank you. Two questions. First, Fred, I was wondering if you could talk about the bank lines and the letters of credit that are...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 06 May 2009 13:57:17 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/lincoln+national+corp..html"><![CDATA[Lincoln National Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">LNC</category>
		<category domain="tickers">LNC</category>
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		<title><![CDATA[MDC Partners Q1: Revenue Down 10%; Profit Comes Following Mass Layoffs]]></title>
		<link><![CDATA[http://industry.bnet.com/advertising/10001817/mdc-partners-q1-revenue-down-10-profit-comes-following-mass-layoffs/]]></link>
		<description><![CDATA[MDC Partners saw revenue tumble 10 percent to $127 million in Q1 2009; net income rose to $400,000, from a loss of $1.3 million last year. The slide comes on the heels of hundreds of layoffs at Accent Marketing, MDC's customer call center operation, following a massive cut by a...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 28 Apr 2009 09:39:55 -0700</pubDate>
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		<title><![CDATA[PNC Financial Services Group Inc. Q1 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-291280.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator  Operator Instructions Your first question comes from David George - Baird. David George - Baird I had a question on the Nat City transaction. If I understand it correctly, there was a little over $1.3 billion in negative goodwill that was created which gives you the...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 23 Apr 2009 13:05:32 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
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		<category domain="http://resources.bnet.com/topic/pnc+financial+services+group+inc..html"><![CDATA[PNC Financial Services Group Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/balance+sheets.html"><![CDATA[Balance Sheets]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">PNC</category>
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		<title><![CDATA[MDC Q1 Preview: Freeman Off the Books; Goodwill "Unimpaired"; Nadal Does a Curious Art Deal]]></title>
		<link><![CDATA[http://industry.bnet.com/advertising/10001709/mdc-q1-preview-freeman-off-the-books-goodwill-unimpaired-nadal-does-a-curious-art-deal/]]></link>
		<description><![CDATA[MDC Partners, the corporate owner of Crispin Porter + Bogusky and Kirshenbaum Bond + Partners, scheduled its Q1 2009 earnings call for April 28. It also restated some of its earnings to "reflect discontinued operations during the fourth quarter of 2008."    If you're thinking that restatement accounts...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 21 Apr 2009 09:56:29 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/jim+edwards.html"><![CDATA[Jim Edwards]]></category>
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		<title><![CDATA[Lamar Takes on More Debt as It Warns of Goodwill Losses]]></title>
		<link><![CDATA[http://industry.bnet.com/advertising/10001352/lamar-takes-on-more-debt-as-it-warns-of-goodwill-losses/]]></link>
		<description><![CDATA[Lamar has taken on $350 million more in debt as it expects to see net income in Q1 and Q2 hurt by write-downs of goodwill.    Lamar said the new debt will "reduce the amount of revolving commitments under our senior credit facility."    In addition,...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 24 Mar 2009 12:54:04 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/goodwill.html"><![CDATA[Goodwill]]></category>
		<category domain="http://resources.bnet.com/topic/lamar.html"><![CDATA[Lamar]]></category>
		<category domain="http://resources.bnet.com/topic/balance+sheets.html"><![CDATA[Balance Sheets]]></category>
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		<title><![CDATA[Does MDC Partners Have a "Goodwill" Problem?]]></title>
		<link><![CDATA[http://industry.bnet.com/advertising/10001116/does-mdc-partners-have-a-goodwill-problem/]]></link>
		<description><![CDATA[In the world of MDC Partners CEO Miles Nadal, everything only seems to go up. In his last conference call with investors, he predicted MDC's revenues will rise in 2009 by 1-3 percent and profits will grow 3-6 percent.    Could happen. But there's another growing thing on...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 03 Mar 2009 09:04:23 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/goodwill.html"><![CDATA[Goodwill]]></category>
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		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/jim+edwards.html"><![CDATA[Jim Edwards]]></category>
		<category domain="http://resources.bnet.com/topic/jim+edwards.html"><![CDATA[Jim Edwards]]></category>
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	<item>
		<title><![CDATA[Valassis Writes Down $245 Million in Assets; Legal Bills Running at 10% of Profits]]></title>
		<link><![CDATA[http://industry.bnet.com/advertising/1000928/valassis-writes-down-245-million-in-assets-legal-bills-running-at-10-of-profits/]]></link>
		<description><![CDATA[Direct mail giant Valassis wrote down $245.7 million of its assets in a non-cash impairment charge related to goodwill and other intangibles. The move resulted in the company making a loss of $222 million in Q4 2008.    The write-down raises questions about how much of the remaining...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 17 Feb 2009 07:48:55 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
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		<category domain="http://resources.bnet.com/topic/jim+edwards.html"><![CDATA[Jim Edwards]]></category>
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	<item>
		<title><![CDATA[Susquehanna Bancshares Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14037_23-265134.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Thank you. The question and answer session will be conducted electronically. Operator Instructions. And we'll go first to Matthew Clark of KBW. Matthew Clark - KBW Hey, good morning guys. William Reuter Hi, Matt. Drew Hostetter Good morning, Matt. Matthew Clark - KBW Can you first just...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 29 Jan 2009 17:35:24 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/dividend.html"><![CDATA[Dividend]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://resources.bnet.com/topic/susquehanna+bancshares+inc..html"><![CDATA[Susquehanna Bancshares Inc.]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">SUSQ</category>
		<category domain="tickers">SUSQ</category>
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		<title><![CDATA[U.S. Bancorp Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-263201.html]]></link>
		<description><![CDATA[ Question-and-Answer Session  Operator  Operator Instructions The first question comes from the line of Matt O&#8217;Connor &#8211; UBS.  Matt O&#8217;Connor - UBS I was hoping you could give us a little more color in terms of how you calculate the tangible common equity ratio. You are showing...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 21 Jan 2009 11:00:27 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/u.s.+bancorp.html"><![CDATA[U.S. Bancorp]]></category>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/goodwill.html"><![CDATA[Goodwill]]></category>
		<category domain="http://resources.bnet.com/topic/intangibles.html"><![CDATA[Intangibles]]></category>
		<category domain="http://resources.bnet.com/topic/ubs+ag.html"><![CDATA[UBS AG]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">USB PRH</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">UBS</category>
		<category domain="tickers">USB PRH,UBS</category>
	</item>
	<item>
		<title><![CDATA[Retail Roundup: Walgreens Slashes 1,000 Jobs, 500 Agree to Best Buy Buyout, More]]></title>
		<link><![CDATA[http://industry.bnet.com/retail/1000372/retail-roundup-walgreens-slashes-1000-jobs-500-agree-to-bust-buy-buyout-more/]]></link>
		<description><![CDATA[Walgreens slashes 1,000 management jobs -- Walgreen Co. announced Jan. 9 that it plans to cut 1,000 field-management employees, marking the largest corporate reduction in the retailer's history. Although the company is eliminating 9 percent of its upper-level staff, the job cuts won't include store employees. The layoffs play into...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Fri, 09 Jan 2009 13:32:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/job.html"><![CDATA[Job]]></category>
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		<category domain="http://resources.bnet.com/topic/best+buy+co.+inc..html"><![CDATA[Best Buy Co. Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/barack+obama.html"><![CDATA[Barack Obama]]></category>
		<category domain="http://resources.bnet.com/topic/retail+company.html"><![CDATA[Retail Company]]></category>
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		<category domain="http://resources.bnet.com/topic/walgreen+co..html"><![CDATA[Walgreen Co.]]></category>
		<category domain="http://resources.bnet.com/topic/retail.html"><![CDATA[Retail]]></category>
		<category domain="http://resources.bnet.com/topic/danielle+novy.html"><![CDATA[Danielle Novy]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BBY</category>
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		<title><![CDATA[Acquisition Hangover at Manpower]]></title>
		<link><![CDATA[http://blogs.bnet.com/secdocuments/?p=140]]></link>
		<description><![CDATA[In its most recent quarterly filing, Manpower, Inc.Â  detailed a write-down of $140.8 million in goodwill and $22.3 million in intangible assets, signaling another asset bubble bursting in this global slowdownÂ -- that of employment service providers.    The charge for impaired assets came after the company determined that...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Fri, 07 Nov 2008 04:07:33 -0800</pubDate>
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		<title><![CDATA[Monaco Coach Corporation Q3 2008 (Qtr End 09/27/08) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14028_23-244883.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator Instructions Your first question comes from the line of David Wells - Avondale Partners David Wells - Avondale Partners In terms of the tax benefit in the quarter just wondered if you could provide some additional color on that and how we should think...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 29 Oct 2008 12:36:12 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MNC</category>
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		<title><![CDATA[White River Capital, Inc. Announces Estimated Net Operating Earnings of $1.3 Million to $1.5 Million for the Third Quarter of 2008; Takes Action Regarding Goodwill Value]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Oct_21/ai_n30915362]]></link>
		<description><![CDATA[INDIANAPOLIS -- White River Capital, Inc. (AMEX: RVR) ("White River") today announced estimated net operating earnings for the third quarter of 2008 of between $1.3 million and $1.5 million, or $0.33 and $0.38 per diluted common share. Net operating earnings do not include a pre-tax, non-cash write-off of $34.5 million...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 21 Oct 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">RVR</category>
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		<title><![CDATA[Israel to free Palestinian prisoners by end-August]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_kmafp/is_200808/ai_n27973810]]></link>
		<description><![CDATA[JERUSALEM AFP &#8212; Israel said on Wednesday it will release Palestinian prisoners by the end of August as a "gesture of goodwill" after a request from Palestinian president Mahmud Abbas.  "Israel will be releasing Palestinian prisoners towards the end of August as a gesture of goodwill towards the Palestinians...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 06 Aug 2008 23:59:59 -0700</pubDate>
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		<title><![CDATA[Israel to free prisoners to boost Abbas in peace talks]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_kmafp/is_200808/ai_n27973818]]></link>
		<description><![CDATA[JERUSALEM AFP &#8212; Israel said on Wednesday that it will release Palestinian prisoners later this month as a "gesture of goodwill" to president Mahmud Abbas as part of US-backed peace talks.  "Israel will be releasing Palestinian prisoners towards the end of August as a gesture of goodwill towards the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 06 Aug 2008 23:59:59 -0700</pubDate>
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	<item>
		<title><![CDATA[IFRS3 and FAS141: Stuart Whitwell analyses changes to the FASB's and IASB's standards on business combinations and considers how close they are to convergence]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0JQT/is_2008_April/ai_n25364720]]></link>
		<description><![CDATA[In December 2007 and January 2008 respectively, the US Financial Accounting Standards Board FASB and the International Accounting Standards Board IASBissued revised standards on business combinations. These revised standards take significant steps toward the standard-setters' declared goal of convergence.  This achievement should not be underestimated, as a set of...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Apr 2008 23:59:59 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
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	<item>
		<title><![CDATA[International Convergence: The Case of Accounting for Business Combinations]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200804/ai_n25419396]]></link>
		<description><![CDATA[On June 30, 2005, FASB and the International Accounting Standards Board IASB each issued exposure drafts dealing with both business combinations and consolidation procedures. FASB's exposure drafts included "Business Combinations" and "Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries." The lASB's related exposure drafts included proposed...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Apr 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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