 Development of the Views About Goodwill in Bulgarian Accounting LiteratureIzvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2016, issue 2, 179-190 Abstract: The development of goodwill as an accounting category in our land should be considered in parallel with the development of Bulgarian accounting science historically. A significant part of the publications of our authors from the early 20th century comes down to the representatives of the French and German accounting schools. Although not claim comprehensiveness in coverage of the reviewed authors can say that in Bulgarian accounting goodwill always finds its place. Beginning with the literary period of goodwill, going through years of socialism, where reputation is condemned as a feather in the balance sheet, which in turn is a consequence of the imposed model of ownership and economic relations, nowadays interest in the topic is back on the agenda and present in the publications of individual authors. Stated in the article historical development in our country leads the author to separate the three distinct periods in the development of the concept of reputation. Keywords: goodwill; accounting; Bulgarian accounting literature (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:y:2016:i:2:p:179-190 Access Statistics for this article More articles in Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series from Union of Scientists - Varna, Economic Sciences Section Contact information at EDIRC. |
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