Information Restrictions of the Russian Concept of Goodwill Accounting and the Vector of its Development

This article considers the information restrictions preventing users of financial reporting from getting reliable information about such a special resource of a company as goodwill. These restrictions result from lacking accuracy in defining basic notions, non-observance of legal forms and economic...

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Bibliographic Details
Main Authors: P. P. Baranov, Y. I. Ustinova, A. P. Voewodin
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/124
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