GOODWILL PRACTICAL ASPECTS

Iulita Popa Birca ()
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Iulita Popa Birca: “Ştefan cel Mare†University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2022, vol. 22, issue 1(35), 129-139

Abstract: Goodwill, as a component part of the trade fund, implies the existence of some intangible elements, such as: brand, market segments, clientele, commercial links, organizational culture, attachment to the respective activity, reputation, know-how, etc. Framing the goodwill valuation is part of the estimation together with other assets, which requires the determination of the contribution in financial contributions along with the other assets and the endowment to achieving future profits for the enterprise. For accounting practitioners, goodwill raises difficult issues such as: goodwill contains no measurable elements; the assets value of the enterprise is inferior to the purchase price of the enterprise; the assets value of the enterprise is higher than the purchase price of the enterprise; the recognition of goodwill in the accounting of the enterprise. These problems are treated from a multidisciplinary perspective.

Date: 2022
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