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UDC 346.6
RECOGNITION OF GOODWILL ON ACQUISITION AND POST EVALUATION OF THE CURRENT LAW OF FOREIGN COUNTRIES
Yudina Lyudmila Nikolaevna
South Ural State University (National Research University)
South Ural State University (National Research University)
Abstract
The article discusses approaches to the assessment and recognition of goodwill (goodwill), disclosed in regulatory legal acts of the European countries and the United States. Identified two main approaches: the recognition of goodwill as a depreciable asset to further depreciation of goodwill and recognition as a non-depreciable asset to further testing for impairment.
Keywords: accounting, goodwill, recognition, valuation
Article reference:
Yudina L.N. Recognition of goodwill on acquisition and post evaluation of the current law of foreign countries // Politics, State and Law. 2014. № 9 [Electronic journal]. URL: https://politika.snauka.ru/en/2014/09/1824
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