РЕПУТАЦИЯТА В КОНСОЛИДИРАНИТЕ ФИНАНСОВИ ОТЧЕТИ – МИНАЛО И НАСТОЯЩЕ
GOODWILL IN CONSOLIDATED FINANCIAL STATEMENTS – PAST AND PRESENT

Author(s): Lilyana Kamburova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: goodwill; consolidated financial statements; IFRS 3 Business Combinations
Summary/Abstract: The report reviews the evolution of goodwill in consolidated financial statements, regarding its valuation and presentation. Different views are presented that reflect the understanding of this complex subject of accounting. The study of internally and externally generated goodwill in the concepts of consolidated financial statements over time is of particular interest. The report evaluates the advantages and disadvantages of the present concept of goodwill inconsolidated financial statements.

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