Современные проблемы трактовки, бухгалтерского учета и отражения в отчетности гудвилла и пути их решения

Abstract

For many organizations, goodwill is an inalienable part of accounting. In this regard, it is especially important to identify modern problems of interpretation, accounting and reporting of goodwill, as well as to find ways to solve these problems. These issues are the subject of this article. During the research, such methods as analysis and synthesis, grouping method, comparison, analogy method, systematic approach, logical approach were used. As a result of the research carried out in this article, modern problems in the above area have been identified. At the same time, these problems are grouped into six main groups. In addition, this article makes suggestions for solving the identified problems. The results of this study may be useful to a wide range of readers interested in a variety of economic issues, including the interpretation, accounting and reporting of goodwill. In addition, the results presented in this article can be applied in the practical work of the accounting departments of modern organizations, as well as in the educational process of higher educational institutions and in the development and improvement of relevant accounting regulations.