Object

Title: Normal Regulation of the Recognition and Evaluation of the Goodwill

PLMET:

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Creator:

Starko, Iryna

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:

e-książka

Identifier:

oai:repozytorium.uni.wroc.pl:94101 ; 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)

WUL Catalog:

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Access rights:

Regulamin korzystania z Biblioteki Cyfrowej Uniwersytetu Wrocławskiego

License:

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Rights holder:

© Copyright by Iryna Starko

Object collections:

Last modified:

Mar 30, 2020

In our library since:

Jan 3, 2019

Number of object content hits:

21

Number of object content views in PDF format

30

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/101311

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