what is goodwill in accounting 
goodwill is considered to be an intangible asset the term is commonly used to describe a situation in which company a is willing to pay more than the fair market value of company b s net assets in a bid to acquire company b the bottom linea non controlling interest is a minority interest the shareholder owns less than half the number of outstanding shares this type of shareholding typically awards no control over corporate decisions or votes shareholders with controlling interests have voting rights always consult with a professional if you re unsure about the status of shares of a company in which you re thinking of investing 