Goodwill from corporate acquisitions represents a significant intangible asset position in many balance sheets due to its magnitude. An empirical analysis of the 51 largest acquisitions shows that approximately 30% of the assets of the acquired companies are attributed to goodwill. It has also been found that goodwill often represents half of the consolidated balance sheet total. Furthermore, its recognition provides the acquirer with numerous accounting policy options that have enormous consequences for the presentation of the asset, financial, and earnings situation, which in turn explains its increasing relevance. The author addresses a rather controversial topic, namely the full goodwill method in the context of corporate takeovers. In principle, accounting techniques should reflect both the earnings and the asset situation of a company equally.