Highlight points of commonality and engage thoughtfully with; The changes to goodwill accounting are beneficial to all companies as the new rule helps reduce cost computing the value of goodwill. With the old rules, if the value of an investment was assumed to have a book value higher than the current market value, the investing company would need to have all assets revalued to calculate goodwill. Under the new rules, investors eliminate this cost with the new accounting policy that assumes a reduction in market value is correlated to the value of goodwill. Under the old method increases in other assets were not allowed to offset goodwill impairment losses, therefore reducing the value of the investment