Home  Journals  International Accounting  26(224) - 2012 July

Internally created business reputation of company as conditional asset

Available online: 11 July 2012

Subject Heading: PROBLEMS. OPINION. SOLUTIONS

JEL Classification: 

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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