Object structure

PLMET:

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Title:

Normal Regulation of the Recognition and Evaluation of the Goodwill

Creator:

Starko, Iryna

Subject and Keywords:

statutory regulation ; goodwill ; intangible assets ; International Financial Reporting Standards ; internally generated goodwill

Abstract:

The international accounting and financial reporting standards for the reflection of goodwill in the reporting companies are analyzed. The peculiarities of recognition of internally generated goodwill and goodwill as a result of the merger of enterprises are presented. The ratio of goodwill and other intangible assets to the total assets in different countries of the world is analyzed. Since goodwill is not amortized, and its write-off should be carried out by testing for the subject of its depreciation, in the conducted study, an assessment is made of this method of writing off goodwill from the balance sheet.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Karpińska, Marzena. Red. ; Wrzosek, Stefan. Rec.

Date issued:

2018

Resource Type:

ebook

Identifier:

doi:10.23734/23.18.007 ; ISBN 978-83-66066-27-4

Language:

eng

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego) ; (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 4)

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Rights holder:

© Copyright by Iryna Starko