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The specific meaning of goodwill in accounting is: Multiple Choice The amount by which a company's value exceeds the value of its individual assets and liabilities. Long term assets held as investment. The support of the board of directors for the operating decisions of management. The cost of developing, maintaining, or enhancing the value of a trademark. Rights granted an entity to deliver a product or service under specified conditions.

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Answer:

Option A. The amount by which a company's value exceeds the value of its individual assets and liabilities

Explanation:

The reason is that goodwill not only measures the business valuable tangible and intangible assets but also the intangible assets that can not be valued which the company has earned due to its business operations, this includes customer loyalty, key employees, brand's value, etc.

This is the reason why the value of the company's aggregate assets are always above the aggregate market value of assets not sold altogether. Hence the option A is correct here.

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