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HISTORICAL PRECONDITIONS FOR THE EMERGENCE OF THE CONCEPT OF GOODWILL
Yudina Lyudmila Nikolaevna
South Ural State University (National Research University)
student of filial branch in Satka
South Ural State University (National Research University)
student of filial branch in Satka
Abstract
The article discusses the emergence of the accounting category of «goodwill» and the development of the views of economists on it. The author concludes that in the middle of the XX century methods for recognition and measurement of goodwill have started to ask not individual scientists, as well regulatory requirements governing the accounting for goodwill.
Keywords: accounting, goodwill
Category: Economics
Article reference:
Historical preconditions for the emergence of the concept of goodwill // Humanities scientific researches. 2014. № 8 [Electronic journal]. URL: https://human.snauka.ru/en/2014/08/7563
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