A business reputation of an organization is one of the most unusual categories of accounting. Its evaluation is a highly topical problem in conditions of the economic crisis, accompanied by the processes of property redistribution. The article submits the author's vision of the problems of identification of business reputation as an object of accounting. It also contains the author's description of the theoretical and standard uncertainty of this category and the analysis of consequences of application of the existing approaches to defining the reasons of goodwill emergence and reflecting it in accounting and reporting.
Keywords: business reputation, uncertainty, recognition, accounting, reporting, emergence reasons, consequences
References:
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