THE ENTERPRISES GOODWILL AS A RESULT OF INVESTMENTS


Korneeva T.A., Gorikiy À.S.

This article describes goodwill as a result of investments, the process of its forming and possible ways of estimation. Here are described different approaches, given by the international standards and the Russian rules of accounting as well. The analysis of these practices made the author came to some personal conclusions about the development of goodwill position, evaluation and depreciation which are also given in the article


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