UDC 657.421.3

GOODWILL: AMORTIZED COST OR TESTED FOR IMPAIRMENT?

Ivanova Alyona Vladimirovna
South Ural State University

Abstract
The article discusses the further evaluation and consideration of goodwill after recognition, namely amortization of goodwill and impairment testing it. Based on the study of works of Russian scientists and regulatory requirements governing the accounting for goodwill, the authors concluded that to date there is no perfect method of valuation of goodwill after its recognition, but this category has been studied extensively, changing and perhaps in the near future there will be a new method.

Keywords: amortization, evaluation methods, goodwill, impairment testing


Article reference:
Goodwill: amortized cost or tested for impairment? // Economics and innovations management. 2015. № 2 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2015/02/6811

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