Enterprise value and goodwill Cover Image

Wartość przedsiębiorstwa a wartość firmy
Enterprise value and goodwill

Author(s): Magdalena Wójcik-Jurkiewicz
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: The main purpose of these considerations is presentation and explanation of the concepts of enterprise value and goodwill. Accounting practice shows that there has been some confusion resulting from misunderstanding of these concepts, especially in the Polish context, where terminology used in relation to these value categories is misleading. The paper clarifies this issue by showing a clear distinction between these two concepts.

  • Issue Year: 2009
  • Issue No: 53
  • Page Range: 303-319
  • Page Count: 17
  • Language: Polish