CONCEPTUAL DIFFICULTIES AND THE FEASIBILITY OF POLICIES

Feleaga Liliana (), Feleaga Niculae () and Vasile Cristina Mioara ()
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Feleaga Liliana: Academy of Economic Studies, Bucharest, Faculty of Accounting
Feleaga Niculae: Academy of Economic Studies, Bucharest, Faculty of Accounting
Vasile Cristina Mioara: Academy of Economic Studies, Bucharest, Faculty of Accounting

Annals of Faculty of Economics, 2008, vol. 3, issue 1, 1205-1210

Abstract: Goodwill represents a financial indicator which serves as an evaluation tool for the quality of the company's production structures. The evaluation and the recognition of the Goodwill raises may controversies, as for example: Is the Goodwill an asset or not? Is it kept within the assets part or is it subtracted out of the company owner's equity? Is it depreciated or it is sufficient to be included in the provisions? Therefore, the stakes for choosing one solution, or the other, should not be neglected. It is necessary to analyse the factors that influence the managerial decisions, when choosing a way to record the Goodwill. In this analysis we may use the theory of the Contract Costs. In its own path to eliminate the manipulation options for the published information, the international referential has supported within the past years, numerous revises and modifications regarding the Goodwill accounting treatment. Goodwill in the context of the international accounting convergence processes.

Keywords: Goodwill; accounting referentials; controversies; accounting convergence processes (search for similar items in EconPapers)
JEL-codes: F40 M41 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (1)

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