Theoretical and Methodological Principles for Accounting Reflecton of Goodwill: Dialectics of Development and Directions of Improvement
The rapid development of market relations, Ukraine’s integration into the world economic space, encourage companies, in order to achieve competitive advantages, to explore new ways of capitalization. At the same time, the operations of purchase, sale, merger or acquisition of companies, the value of which directly depends on intellectual capital, are becoming more common.