Substantiation of the procedure for the reflection of goodwill in the accounting system of national enterprises
Goodwill is the amount that an enterprise buyer pays more than the book value of assets. According to foreign accounting practices, external goodwill arises only in the case of acquisition and combination of companies, and internally generated goodwill should not be reflected in the accounting of en...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
PC Technology Center
2017-03-01
|
| Series: | Tehnologìčnij Audit ta Rezervi Virobnictva |
| Subjects: | |
| Online Access: | http://journals.uran.ua/tarp/article/view/99161 |