Goodwill in the Light of Market Capitalization Statement

DOI: 10.5176/2010-4804_2.4.272

Authors: Daniele Gervasio

Abstract:

What is the best way, if it exists, on how the goodwill should be accounted?

Despite the well purpose of the international accounting standards, the problem of a good disclosure of goodwill seems to be far for a solution.

The paper try to made a conceptualization of how goodwill is interpreted for different scholars, presenting as possible solution to the problem a new form of disclosure called Market Capitalization Statement.

Keywords: goodwill, market capitalization statement, intangible assets