ОБЛІК ГУДВІЛУ ПІДПРИЄМСТВ: ТЕОРІЯ І ПРАКТИКА
One of the essential assets that provides relevant management information and has an impact on investment attractiveness is goodwill. Due to its interpretation and variation in approaches, goodwill generates much discussion and is one of the most problematic categories in general accounting methodology. This is true not only in Ukraine but throughout the world. Currently there is not enough research on the recognition and evaluation of goodwill in economic literature and regulations governing the accounting for intangible assets, confirming the relevance of this study. Goodwill is an integral part of the life cycle of an enterprise and one of the factors of successfully entering in the international market. However the conceptual framework of the accounting of goodwill and impairment check requires changes and improvements. First there is the theoretical basis of accounting of goodwill as non-material asset is highlighted. The basic requirements for its recognition in the accounting and disclosures in the financial statements are determined. Conceptual bases of accounting of goodwill in the economic and accounting interpretations are examined. The critical analysis of existing approaches to accounting for goodwill is observed. The improved method of accounting for internal goodwill is proposed. The necessity of accounting for internal goodwill as an instrument of investment attractiveness is justified. The proposed method of accounting of goodwill will generate information of the company''s competitive advantage and enable control over it. The information can form the basis for strategic analysis of the company and affect the amount of profitability and competitiveness. The question remains open about the accurate assessment of goodwill and internal priority selection method of determining its value in order to form true information about the intangible benefits of the company.