Abstract

The history of the formation and development of goodwill is considered in the research of V.L. Makarov and etc. The variety of interpretations of the goodwill concept (or business reputation) reflects the diversity of approaches in evaluation. Having studied existing scientific methods of the research and practice of accounting, the author carried out the analysis of indicators classification of goodwill estimation. The need for goodwill assessment arose due to the fact that the value of enterprises in mergers and acquisitions significantly changed. The value of goodwill would remain uncertain, if the value of intangible assets did not increase several times. The buyer of the business had to take into account the profits from the sale. At the same time, before selling the enterprise, the cost of the goodwill is not known, because it is not reflected in the balance sheet of the enterprise. This narrow ways of the categories of goodwill found a certain fixation in economic science and have a special concept: business reputation.

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