Оцінка гудвілу: фактори, методи та шляхи розвитку

Abstract

Goodwill is an integral part of life cycle of an enterprise and one of the factors of successful trade in the interna onal market. However, the conceptual framework of the assessment of goodwill and impairment tes ng requires changes and improvements. This research aims to improve the assessment regula ons for goodwill from the perspec ve of a modern economic environment. First, there is a lack of unique verified method for assessing goodwill so that empirical analysis of enterprises that undergoes mergers and acquisi ons needs to be conducted. The next task is to iden fy the ways to development of the impairment of goodwill