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Agreements And Disagreements Regarding The Definition And Determiantion Of Goodwill

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  • Ana-Maria BORES

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The development of technology has significantly contributed to changing the structure of a company's assets. If at the beginning they paid almost exclusive attention to fixed assets, we can see that for some time intangible assets, especially the unidentifiable ones that enter the structure of goodwill, are increasingly of interest to companies. The purpose of this paper is to analyze from a theoretical and legal point of view the way in which the commercial fund is defined and evaluated in order to identify the existing inaccuracies and to propose new solutions to improve the normative framework.

Suggested Citation

  • Ana-Maria BORES, 2022. "Agreements And Disagreements Regarding The Definition And Determiantion Of Goodwill," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(3), pages 126-132, October.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:3:p:126-132
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