Home  Journals  International Accounting  4(124) - 2009 April

Goodwill accounting: review of Russian and international legislation

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

One of the important preconditions of successful activity of economic entities is goodwill which is simultaneously both civil and legal and economic category. In the course of development of economic turnover objective necessity of examination of essence of this phenomenon arises.
     The author analyzes mechanism of realization of theory in practice on the basis of main provisions of IFRS and AP reflecting goodwill accounting.

Keywords: accounting, goodwill, category, analysis, enterprise, bargain, contract, loss, expense

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive