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Koncepcje wyceny „wartości firmy” a wiarygodność sprawozdania finansowego

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Remlein M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
|
vol. 1
|
issue 1
351-359
EN
The paper describes the essence, the determinants and the possibility of valuation of goodwill. The aim of this article is to present the solutions of valuation of goodwill. The article has been divided into three parts preceded by an introduction and followed by conclusion. First part contains definition and the description of the essence of the goodwill. The author also presents the determinations of goodwill. Second part of the paper presents the theoretical conceptions of consolidated financial statements. Part three focuses on solution of valuation of goodwill according by Polish and International accounting law. The author describes two different ways of goodwill’s measurement
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