Abstract
The use of fair value in goodwill valuation is required when preparing financial statements under various accounting standards, including Russian and International ones. At the same time, goodwill itself is a significant accounting item for many organizations in both healthcare and other areas of activity. As a result, the issues of applying fair value in goodwill valuation are of particular importance for many modern organizations. These issues are analyzed in this article. The following methods were used in the research: analysis and synthesis, grouping method, comparison, analogy method, logical approach, systems approach. The results obtained in this work will be useful to a wide range of readers interested in various problems of modern Russian and foreign accounting and reporting of various economic entities. The provisions substantiated in this article can be applied in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern healthcare organizations, as well as economic entities operating in other areas.
Published Version
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