Object's details: Normal Regulation of the Recognition and Evaluation of the Goodwill

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Normal Regulation of the Recognition and Evaluation of the Goodwill
• Creator:
  
  
  Starko, Iryna
• Subject and Keywords:
  
  
  statutory regulations
   ;
  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
  :
  Redaktor,
   ;
  Karpińska, Marzena
  :
  Redaktor,
   ;
  Wrzosek, Stefan
  :
  Recenzent,
• Date issued:
  
  2018
• Detailed Type:
  
  
  ebook
   ;
  
  
  e-książka
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:94101  ; https://doi.org/10.23734/23.18.016  ;
  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:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:838618
• Is part of:
  
  http://www.bibliotekacyfrowa.pl/publication/99310
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Iryna Starko

Object is located in the collections:

Additional information

• Creation date: 2019-01-03
• Last modification date: 2024-08-08
• Content object's number of views: 209
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/94101/PDF.json