Goodwill as an accounting category

Yustina Veryha; Olena Koba; Roza Nurgalieva

doi:10.26906/eip.2019.4(75).1868

Authors

Yustina Veryha National University «Yuri Kondratyuk Poltava Polytechnic»
Olena Koba National University «Yuri Kondratyuk Poltava Polytechnic»
Roza Nurgalieva

DOI:

https://doi.org/10.26906/eip.2019.4(75).1868

Keywords:

goodwill, recognition, measurement, classification, intangible asset

Abstract

Under modern conditions, the decisive factor for success is the availability of intellectual resources and their effective use in economic activity. Goodwill acts as an important tool to strengthen the competitiveness of a business entity because it provides additional benefits to the enterprise. The article summarizes approaches to the interpretation of the concept of “goodwill”, presented in regulatory legal acts and scientific literature. It is established that both regulatory and scientific sources do not contain a single statement of the concept of “goodwill”. The signs of goodwill are defined with the aim of interpreting this concept.

Author Biographies

Yustina Veryha, National University «Yuri Kondratyuk Poltava Polytechnic»

PhD in Economics, Professor

Olena Koba, National University «Yuri Kondratyuk Poltava Polytechnic»

PhD in Technical Sciences, Associate Professor

Roza Nurgalieva

Karaganda Economic University of Kazpotrebsoyuz

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