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- W4206222832 abstract "Balancing goodwill represents a very interesting area of accounting practice, because throughout history there have been numerous approaches to it. In terms of goodwill definition, there have been numerous definitions from those saying that goodwill represents a part of business benefits that results from good relations with customers, to those which say that it represents unidentified intangible values which contribute to above average profitability, to the definition that goodwill represents the future economic benefits that come from other assets acquired in business combination that cannot be individually identified and separately recognized. One specificity, compared to other forms of property, is related to recognition: the inclusion of goodwill can be during realization of business combination and is determined during the first consolidation of capital. The subsequent measurement of goodwill depends on the size of companies in which it was initially recognized- small and medium enterprises in the subsequent evaluation reduce that value of goodwill amortization, while large companies test it on the impairment. The losses are allocated to assets within the unit, according to the predetermined schedule. Previously recognized losses on the goodwill cannot be reversed as it would mean recognition of internally generated goodwill. Under tax rules, these expenses are not taken into account when calculating the tax base." @default.
- W4206222832 created "2022-01-25" @default.
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- W4206222832 date "2014-01-01" @default.
- W4206222832 modified "2023-10-16" @default.
- W4206222832 title "Balancing goodwill" @default.
- W4206222832 doi "https://doi.org/10.5937/etp1404069b" @default.
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