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...
| Main Authors: | , , |
|---|---|
| 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 |