UDC 334.7

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)

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: http://ekonomika.snauka.ru/en/2014/09/5695

View this article in Russian

Sorry, this article is only available in Русский.



All articles of author «Updater»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: