AGREEMENTS AND DISAGREEMENTS REGARDING THE DEFINITION AND DETERMIANTION OF GOODWILL

Ana-Maria Bores ()
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Ana-Maria Bores: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 3, 126-132

Abstract: The development of technology has significantly contributed to changing the structure of a company's assets. If at the beginning they paid almost exclusive attention to fixed assets, we can see that for some time intangible assets, especially the unidentifiable ones that enter the structure of goodwill, are increasingly of interest to companies. The purpose of this paper is to analyze from a theoretical and legal point of view the way in which the commercial fund is defined and evaluated in order to identify the existing inaccuracies and to propose new solutions to improve the normative framework.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:3:p:126-132

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