Importence The objects of research are the relationships of cause and effect defining general regularities and national features of development of methodological approaches to the accounting of goodwill. Objective Main objective is the assessment of a correctness of the chosen vector of development of accounting and reporting methodology for goodwill in Russia. It is achieved by means of studying of essence and the reasons of transformation of approaches to the accounting of business reputation in different accounting schools. Methodology Research is based on application of the system and situational approach, methods of a historical reflection and analogy, and also synthesis of relevant provisions of the economic theory and accounting science. Results The main results are: positioning of trajectory of development of domestic methodology on the card of a periodization of the goodwill accounting, developed by foreign scientists on the basis of balance theories and models of responsibility; reference of current state of domestic methodology of the accounting of goodwill to a dynamic stage of development and disclosure of a contradiction inherent in Russia between normative methodology and accounting practice; the argument of need of inclusion of domestic scientific community in the international processes of gnoseological research of goodwill as the accounting phenomenon. Conclusions The only indisputable result of researches is its recognition as object of the accounting and recognition of existence of its independent life cycle. At the same time, key problems of the accounting remain unresolved that opens new opportunities for domestic schools of sciences.
Keywords: business reputation, goodwill, development of methodology of the accounting, periodization, balance sheet theory, stakeholder/shareholder's models
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