Wartość firmy w procesie połączeń małych i średnich przedsiębiorstw
Goodwill in the process of combination of small and medium enterprises

Summary/Abstract: The globalization processes have revealed the need for an international standard of general purpose financial reporting for small and medium enterprises. The draft version of such a standard concerns a very broad group of diverse business entities, which makes the presented solutions inadequate for them. Analysis of problems involved in recognition and measurement of goodwill arising upon a business combination shows that small companies have neither the resources nor motivation to apply the prescribed solutions. However because the standard applies to a great number of entities, its implementation is likely to bring about a radical reconstruction of national accountancy structures, which may lead to the development of solutions more adequate to the needs and capabilities of small and medium enterprises.

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