Group unidentifiable intangible asset - goodwill

N. A. Makashova ()

Entrepreneur’s Guide, issue 24

Abstract: The article gives a refined definition of the concept of «goodwill» is as inseparable from the potential business structures intangible asset that can bring additional benefits. Disclosed dual nature of goodwill as internal monitored resource, on the one hand, and as a result - on the other, to control which requires the formation of a unified policy.

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