Wartość firmy a wartość przedsiębiorstwa
Goodwill and enterprise value

Summary/Abstract: This paper concerns the relationship between goodwill value and the enterprise value. The first part concerns the interpretations of goodwill contained in the standards applied in the businesses valuation. In this part the author focuses on the sources of goodwill and links it with the enterprise value. The second part of the paper contains conclusions of the analysis of the rules used in Polish law. Issues which are raised concern among others the problem of definition of goodwill and the way of its determination.

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