THE ROLE OF THE DECISION MAKING PROCESS IN THE FORMATION OF GOODWILL
PDF

Keywords

goodwill of domestic production, goodwill, acquired goodwill, acquisition and business combination, purchase method

Abstract

This article discusses the approaches of domestic and foreign scientists to the properties of goodwill. It is also based on the need for disclosures based on accounting and financial reporting data, considering the impact on the merger decision-making process.

PDF

References

Duba V.M. Concept of goodwill and intellectual capital // accounting and audit. - 2010. - No. 3. - pp. 31-34 2. International Financial Reporting Standards. www.ifrs.org/issued-srandards/list of-standards/ 2018.

Adhamov, S. I., Vafohojaeva, D. M., & Nafasov, Sh. (2021). ISSUES OF ADAPTATION OF THE INVENTORY ACCOUNT TO THE INTERNATIONAL STANDARDS OF FINANCIAL REPORTING. DEVELOPMENT ISSUES OF INNOVATIVE ECONOMY IN THE AGRICULTURAL SECTOR, 411. 4. Smith, A. Research on the nature and causes of the wealth of nations / A. Smith. - M. : Sotsekgiz, 1962. - 333 p; 5. Porter, M. International competition / M. Porter; per. from English. ; ed. and with a preface by V.D. Shchetinin. - M. : International relations, 2004. - 896 p; 6. Glichev, A.V. Essays on the economy and organization of product quality management / A.V. Glichev. Essay 5. Needs, demand, quality and marketing // Standards and quality. - 1994. - No. 12. - P. 19 - 24; 7. Zavyalov P.S., Demidov V.E. Formula for success: marketing.-M.: "International relations", 1991. - With. 250; 8. Fashiev Kh.A. Popova E.V. How to measure the competitiveness of an enterprise? // Marketing in Russia and abroad. - 2003. - No. 4. - p. 53-68; 9. Mamatkulova Sh. J. (2021).The role and importance of marketing tools in improving the efficiency of manufacturing enterprises. Archivist, 7(2 (56));

Mamatkulova Shoira Jalolovna. “Features of the development of the marketing strategy of the enterprise”.European Journal of Molecular and Clinical Medicine 7.2 (2020): 6194-6205; 11. Ozodbek Jumakulov. WAYS TO IMPROVE THE FINANCING OF INVESTMENT ACTIVITIYES OF ENTERPRISES. Vol. 21 No. 3 (2022): Journal of Academic Leadership; 12. Ozodbek Jumakulov. INCREASING INVESTMENT ATTRACTIVENESS IS ONE OF THE MAIN FACTORS OF SUSTAINABLE ECONOMIC GROWTH.Vol. 21 No. 3 (2022): Journal of Academic Leadership; 13. Ozodbek J. CREATING AN ACCEPTABLE INVESTMENT ENVIRONMENT IS ONE OF THE IMPORTANT CONDITIONS OF STATE POLICY //British View. – 2023. – T. 8. – №. 4. 14. Shukhratovch J. O. INVESTMENTS IN THE INFORMATION TECHNOLOGY SECTOR AND DIGITALIZATION IN UZBEKISTAN //BARQARORLIK VA YETAKCHI TADQIQOTLAR ONLAYN ILMIY JURNALI. – 2023. – T. 3. – №. 5. – S. 475-483.