Affiliation of Goodwill to the Elements of Internal Structure of the Entity

Příslušnost goodwillu k prvkům vnitřních struktur účetních jednotek

Vladimír Zelenka

Český finanční a účetní časopis, 2006, vol. 2006, issue 1, 107-117

Abstract: Allocation of goodwill to the elements of internal structure of the entity (either enterprise or group) is necessary for the measurement of impairment of assets and also for various economic analysis for managerial purposes. Appropriate allocation of goodwill is currently very important because of increasing number of entities reporting according to the IFRS or US GAAP that require testing of impairment of goodwill (regardless of the Czech accounting regulation does not deal with this issue). It is appropriate to allocate the goodwill to the higher hierarchical levels of internal structures of the entity. This affiliation of goodwill is based on the information from management accounting among others.

Keywords: Goodwill; Internal structure of entity; Impairment of assets; Vnitřní struktura účetní jednotky; Snížení hodnoty aktiv (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.131

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