Glossary
With over 200 terms in both English and French, our M&A Dictionary is designed to help you better understand the key words and concepts related to the sale oe purchase of a business in Canada.
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Blue-Sky
« Back to Glossary IndexCategory: Business Valuation
In the context of business valuation, “blue-sky” refers to the intangible value attributed to a business that is not directly attributable to its tangible assets, earnings, or other measurable factors. Sometimes referred to as “goodwill”, it represents the premium or additional value placed on a business beyond its tangible book value or earnings potential. The term “blue-sky” essentially captures the speculative or subjective value associated with factors such as brand reputation, customer loyalty, market positioning, and other intangible assets that contribute to the business’s perceived worth.
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Goodwill