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Conceptual Difficulties And The Feasibility Of Policies


  • Feleaga Liliana

    () (Academy of Economic Studies, Bucharest, Faculty of Accounting)

  • Feleaga Niculae

    () (Academy of Economic Studies, Bucharest, Faculty of Accounting)

  • Vasile Cristina Mioara

    () (Academy of Economic Studies, Bucharest, Faculty of Accounting)


Goodwill represents a financial indicator which serves as an evaluation tool for the quality of the company's production structures. The evaluation and the recognition of the Goodwill raises may controversies, as for example: Is the Goodwill an asset or not? Is it kept within the assets part or is it subtracted out of the company owner's equity? Is it depreciated or it is sufficient to be included in the provisions? Therefore, the stakes for choosing one solution, or the other, should not be neglected. It is necessary to analyse the factors that influence the managerial decisions, when choosing a way to record the Goodwill. In this analysis we may use the theory of the Contract Costs. In its own path to eliminate the manipulation options for the published information, the international referential has supported within the past years, numerous revises and modifications regarding the Goodwill accounting treatment. Goodwill in the context of the international accounting convergence processes.

Suggested Citation

  • Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara, 2008. "Conceptual Difficulties And The Feasibility Of Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1205-1210, May.
  • Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1205-1210

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    Cited by:

    1. Bunea-BontaƟ, Cristina Aurora & Petre, Mihaela Cosmina, 2009. "Issues on recognition, measurement and impairment of goodwill," MPRA Paper 18135, University Library of Munich, Germany.

    More about this item


    Goodwill; accounting referentials; controversies; accounting convergence processes;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F40 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - General


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