INTERNALLY GENERATED GOODWILL OF A COMPANY

Sacui Violeta ()

Annals of Faculty of Economics, 2015, vol. 1, issue 2, 398-403

Abstract: Goodwill is seen as an important element in a business enterprise. Goodwill is perceived an intangible asset that arises from other intangible assets of the company. Its presence can be indicated by relatively high levels of return on invested capital. During the twentieth century the concept and sources of goodwill has changed significantly. In the present, goodwill comprises the complete set of unidentifiable intangible assets held by a company. Function of modality of obtaining, goodwill can be divided in two categories: internally generated goodwill and purchased goodwill. This working paper represents a theoretical research about internally generated goodwill of a company. The purpose of this paper is to clarify the concept of goodwill, components, sources and characteristics of internally generated goodwill of a company.

Keywords: goodwill; value; enterprise; profit; asset; intangible (search for similar items in EconPapers)
JEL-codes: G32 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2015:i:2:p:398-403

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