Wartość firmy w sprawozdawczości finansowej spółki kapitałowej – analiza porównawcza wybranych aspektów standardów polskich, amerykańskich i międz.
Goodwill in financial statements of capital companies–examination of the confor-mity of selected aspect between polish,american,and international stan

Summary/Abstract: The goodwill of the company occurs during acquisition of one company by another. It is presented in the balance sheet of the merger day. Present Accounting Law regula-tions regarding goodwill are similar but not the same to the alternative approach accepted by 22 International Accounting Standards. The differences are small and regard not defi-nitions and conceptions but technical solutions of negative goodwill clearance, which will not strongly influence the successor’s balance sheet. US Generally Accepted Accounting Principles regulations present solutions similar to model approach of 22 International Accounting Standards. Contrary to International Accounting Standards and Accounting Law are US GAAP regulations regarding good-will amortization in consequent statement periods.

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