Innovative methods of evaluating goodwill in increasing the competitiveness of the company

Abstract

Among scientists there is no single model of evaluation of goodwill, that’s why we organized our work in several tasks. The economic category "goodwill", and its components are investigated. The disclosures that are related to goodwill are frequently not compatible with the policy regarding valuation are showed. Special focus is given to the objectives and functional mechanism of the harmonization for valuation of goodwill in Ukraine. The valuation methods of goodwill are examined and the optimal method for assessing goodwill is defined. Special attention is paid to subjectivity and its impact on the relevance of management information.