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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 1, Year 2019| THEORETICAL BASES ON THE NATURE OF GOODWILL | 
Download | | Author(s): Veronica Grosu, Mihaela - Ionela Socoliuc | | DOI: 10.4316/EJAFB.2019.718 | | Abstract: Over time, the concept of goodwill has changed significantly: if initially goodwill is considered to be the result of a good and valuable relationship between the business owner and his clients, the current concept is broader because it encompasses more intangible economic factors from company. Thus, using the specialized literature, the purpose of the paper is to provide an overview of the accounting treatment of the goodwill and the relationship between its value and the company's notoriety as well as the effects of the negative goodwill on the financial position of the company. | | Keywords: Goodwill; Value Intangible Assets; IFRS; The Reputation Of The Company | References:
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