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	<title>Comments on: Retail therapy</title>
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	<description>Michelle Leder's guide to what's hiding in SEC filings</description>
	<pubDate>Tue, 06 Jan 2009 19:53:03 +0000</pubDate>
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		<title>By: Oded</title>
		<link>http://www.footnoted.org/gold-stars/retail-therapy/comment-page-1/#comment-93</link>
		<dc:creator>Oded</dc:creator>
		<pubDate>Wed, 07 Sep 2005 18:04:15 +0000</pubDate>
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		<description>By recording most of the acquisition price as goodwill, the acquired assets (including working capital) are also recorded at below fair value, enabling the acquiror to (artificially) boost future profits when these assets are sold. Am I correct?</description>
		<content:encoded><![CDATA[<p>By recording most of the acquisition price as goodwill, the acquired assets (including working capital) are also recorded at below fair value, enabling the acquiror to (artificially) boost future profits when these assets are sold. Am I correct?</p>
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