Goodwill and Criteria for its Recognition in Financial Statements
The article summarises a research on goodwill which is one of the most controversial assets. The research includes a comparison between the descriptions of the economic nature of goodwill and an analysis of various valuation methods and accounting policies. The article discusses the internationally...
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| Format: | Article |
| Language: | English |
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Vilnius University Press
2004-12-01
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| Series: | Ekonomika |
| Online Access: | https://www.journals.vu.lt/ekonomika/article/view/17338 |