Abstract:The study deals with the viability of replacement of the impairment only approach in goodwill accounting with the combination of amortization and testing for impairment, the idea of which is being proposed in recent years. It is hypothesized that the method of writing off goodwill acquired affects insignificantly the most studied indicators of company performance. A logical analysis of the strengths and weaknesses of each of these methods was carried out. The amounts of write-downs of the recognized goodwill o… Show more
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