Home  Journals  International Accounting  3(135) - 2010 March

The account and estimation goodwill: world experience and russian specifics

Available online: 30 March 2010

Subject Heading: Account problems

JEL Classification: 

The problem of formation of the domestic companies international competitiveness requires the development of modern intangible assets accounting rules. Such as goodwill. Analysis of international experience and domestic practice show that the accounting process has many disputable questions such as differences in assigning goodwill to IA, different periods of its operation, and the problem of amortisation.

Keywords: business reputation, goodwill, intangible assets

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

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