IDEAS home Printed from
   My bibliography  Save this article

The estimation of the commercial capital - goodwill



    (C.N.E. “Ghe Chitu”, Craiova)

  • Daniela SIMINICA

    (D.G.F.P. Dolj)


The notion of commercial capital is used in present bookkeeping law in Romania and it represents the part from the commercial capital that is not mentioned in other elements of patrimony, but which take part at the maintenance or the development of the unity as: the customers, the commercial good custom, the reputation, outlets. For the evaluation of the commercial fund must be taken into account the fact that the requests stated in the international standards of applicable bookkeeping, the specifications and the provisions of the internal legislation with reference to the norms of evaluating the actives. As a viable method for determining the size of the goodwill it remains the difference between the rentability value and the bookkeeping net active. In certain situations (acquisition, merging, division, liquidation, taxing) it is necessary the estimation of the commercial fund in an anticipated way, be it for the establishment of a negotiation base or for other motives. The evaluators benefit in this case of certain methods presented within the evaluation that can be grouped in direct and indirect methods. The direct methods have as ground in their landing the super profit, and the indirect ones the super value.

Suggested Citation

  • Ligia ANTONESCU & Daniela SIMINICA, 2008. "The estimation of the commercial capital - goodwill," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(36), pages 956-965, may.
  • Handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:956-965

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    goodwill; commercial capital; the estimation of the commercial capital; devaluation test;

    JEL classification:

    • D00 - Microeconomics - - General - - - General
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:956-965. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.