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UDC 657.222
THE NEED TO REFLECT IN THE FINANCIAL STATEMENTS INTERNALLY GENERATED GOODWILL
Radosteva Larisa Alekseevna
South Ural State University
graduate student, Department of Economics, Management and Investment
South Ural State University
graduate student, Department of Economics, Management and Investment
Abstract
The article is devoted to the assessment and recognition of goodwill in the Russian and international accounting. The author shows the classification, causes of goodwill, and also stated the need to reflect in the accounts not only acquired but also internally generated goodwill.
Keywords: accounting, goodwill, invisible assets, the financial statements
Category: Economics
Article reference:
The need to reflect in the financial statements internally generated goodwill // Humanities scientific researches. 2013. № 5 [Electronic journal]. URL: https://human.snauka.ru/en/2013/05/3195
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