International Accounting

Internally created business reputation of company as conditional asset

Vol. 15, Iss. 26, JULY 2012

Available online: 11 July 2012


JEL Classification: 

Ivanov A.E. PhD in Economics, Associate Professor of department "Economics, Management and Investment", the South Ural State University

In the article the traditional approach to reflection of goodwill in financial reporting according to requirements of the Russian and International Accounting Standards is considered and the need of an assessment of internally generated goodwill on reporting date is specified. The author formulated the methodical approach to disclosures on value of internally generated goodwill in the financial reporting, based on the analysis of existing normative documents.

Keywords: internally generated goodwill, synergetic effect, financial reporting, intangible assets, contingent asset

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

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