Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Goodwill as projection of synergistic effect of its activities for financial reporting
Available online: 15 September 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
The article describes the genesis of the concept of "goodwill" and evolution of views of its economic essence, and also recognition and an assessment in accounting and financial reporting is considered. The author from positions of system approach considered the company as open system and the hypothesis that goodwill is a cost assessment of synergetic effect of activity of the company is made, thus the economic essence of the acquired and internally created goodwill is identical, and their division in the account is artificial. Keywords: goodwill, synergetic effect, financial reporting |
ISSN 2311-9381 (Online)
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