Goodwill: Accounting and Valuation according to the international and national practice
Goodwill: Accounting and Valuation according to the international and national practice

Summary/Abstract: One of problem questions in the companies purchase accounting is accounting for business reputation (goodwill). This article is a result of a comparative analysis of accounting and valuation techniques of business reputation, accepted in Byelorussia and recommended by the international standards. On the basis of this analysis future directions of accountancy improvement in this area are defined.

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