Wartość firmy w polityce bilansowej przedsiębiorstwa
Goodwill in the Balance Sheet the Company Policy

Summary/Abstract: Purpose – Methods of measurement and valuation of influence assessment of the assets and financial businesses. Rules for the valuation of goodwill as defined in the Accounting Act do not fit the new economic reality and become an instrument of creative accounting. The article is to identify situations where the application of the statutory definition of negative valuation of goodwill is contrary to the principles imperative: a faithful image and substance over form. Design/methodology/approach – Test came down to case analysis to determine the negative goodwill for the present in fact the operator. The problem of the negative analyzed in the context of the conditions specified in the insolvency bankruptcy and liquidation. Findings – An analysis method for determining the negative goodwill indicates the behavior of all the operational requirements for determining the size, despite the action against the overriding principles of accounting. Described in the accounting method for determining negative goodwill is determined by the financial indicators of the insolvency of the company. Originality/value – he results of the analysis indicate a need to change the concept of negative goodwill and implement solutions specific to American accounting standards.

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