Экономическая природа гудвила

Соколова Н. А.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2004, issue 3, 149-153

Abstract: This article examines some issues connected with «goodwill» in economics and accounting. Goodwill is an intangible asset. One could claim that it is even the most intangible of intangibles, because it is difficult to determine the exact nature of this asset. Goodwill could be defined as the difference between the total price paid for a company and the «fair» market value of its identifiable assets. The author also examines the views of various leading scholars about this economic category in order to draw her conclusions.

Date: 2004
References: Add references at CitEc
Citations:

Downloads: (external link)
http://cyberleninka.ru/article/n/ekonomicheskaya-priroda-gudvila

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:14832333

Access Statistics for this article

More articles in Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика from CyberLeninka, Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет»
Bibliographic data for series maintained by CyberLeninka ().