Super profit

what is the concept behind super profit method and capitalisation of super profit method?
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Quick Summary
The Super Profit Method is a technique used to calculate the value of goodwill. It's based on the idea that a business can earn profits above the normal rate of return due to certain advantages, like a professional qualification. The Capitalisation of Super Profit Method, or capitalising normal average profits, also aims to determine goodwill by considering these excess earnings.

https://www.caclubindia.com/experts/valuation-of-goodwill-569600.asp

Super profit method calculates goodwill. Capitalised method calculates goodwill using either capitalising super profits or normal average profits. The rationale behind this is not published.

Example for super profit supppse that A and B both having same knowledge but A having CA degree therefore A earn more due to having degree .....

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