Personal vs. Enterprise Goodwill: The Divorce Valuation Battleground

Goodwill is one of the most contested issues in divorce business valuation and family law cases. This episode examines personal vs. enterprise goodwill, the double dip problem, and why state law and standards of value can dramatically affect outcomes. Valuation experts share practical insight into how goodwill is analyzed in real world divorce litigation. Guests: David Consigli, Jr., CPA/ABV, CDFA, Partner, FAZ Forensics Luke Thomas, CVA, CDFA, Principal, IAG Forensics Host: Jenny Allen, CPA/ABV/CFF, Partner, Anthem Forensics

Thanks for listening. It takes just a couple of minutes to share your feedback. You can also contact us directly at podcast@aicpa-cima.com

RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit our podcast platform to access the show notes with direct links.

JOIN: The FVS Engage365 Member Community to collaborate with fellow AICPA® members, exchange ideas, and shape the future of the profession together.

EARLY CAREER GUIDANCE: Welcome to a career in forensic and valuation services

Click here to join the AICPA FVS Section An active community of FVS peers. You will get 16 credits of complimentary CPE and access to exclusivetechnical content

AICPA Testing Goodwill for Impairment Accounting and Valuation Guide This AICPA Accounting and Valuation Guide delivers practical guidance on goodwill impairment testing, including accounting, valuation, and disclosure considerations. Developed by the AICPA Impairment Task Force and staff, it emphasizes fair value measurement of reporting units for financial reporting purposes.

FVS Valuation Podcast archives - Check out what we have to offer

• Insights for Navigating Common Issues in Business Valuation - 2025 update
• Personal vs. Enterprise Goodwill: Key Things to Know (Feb 2023)

LEARN MORE ABOUT THE FOLLOWING AICPA CREDENTIALS:

Accredited in Business Valuation (ABV®) – Visit the home page and check out the ABV infographic

Certified in the Valuation of Financial Instruments (CVFI®) – Visit the home page and check out the CVFI infographic

Certified in Financial Forensics (CFF®) - Visit the home page and check out the CFF infographic

This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com