Javítások

From our point of view, the main today`s current problem that is not resolved either in Ukraine or in foreign countries is not reflecting internally generated goodwill in the accounting, that leads to significant differences between book and market values of the company.

This is connected with the fact that scientists are still unable to find the optimal methods for evaluating the components of goodwill, which could ensure the reliability of its accounting reflection and avoid artificial unreasonable overstating of the value of the company by dishonest players in the market.

Non-recognition of internally generated goodwill as an asset and the inability to enroll it in a balance leads to distrust of current methods of accounting for goodwill.

In our opinion, this situation will be complicated in future because nowadays, in a post-industrial economy the main part of the assets of the company are taking intellectual assets that form the internally generated goodwill, and it will lead to an even more substantial gap between book and market value of the company.