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MODERN APPROACHES TO THE DEFINITION AND EVALUATION OF THE COMPONENTS OF GOODWILL IN THE PREPARATION OF MERGERS AND ACQUISITIONS
Yudina Lyudmila Nikolaevna
South Ural State University (National Research University)
South Ural State University (National Research University)
Abstract
The article describes the existing approaches to the identification and evaluation of internally generated goodwill when planning mergers and acquisitions. The author compiled classification methods to assess goodwill based on the analysis of works of Russian scientists, identified the strengths and weaknesses of each of these methods.
Keywords: accounting, business valuation, goodwill, synergistic effect, synergy
Article reference:
Modern approaches to the definition and evaluation of the components of goodwill in the preparation of mergers and acquisitions // Economics and innovations management. 2014. № 9 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/09/5695
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