6533b7d1fe1ef96bd125d878
RESEARCH PRODUCT
Goodwill and Criteria for its Recognition in Financial Statements
Inga Bumanesubject
lcsh:CommerceReturn on assetsLeverage (finance)business.industrylcsh:HB71-74lcsh:Economics as a scienceAccountingCustomer relationship managementMarket liquiditylcsh:HF1-6182Return on equityGoodwillProduction (economics)Strategic managementbusinessGeneral Economics Econometrics and Financedescription
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 recognised problem that there coexist several accepted methods of accounting for goodwill arising from the acquisition of an enterprise, as a result of which the accountancy data of different enterprises and countries are incomparable.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2004-12-01 | Ekonomika |