Correções

1.

Based on the analysis of economic literature it was found that goodwill is not a new category of accounting, it is a few centuries old.

Some sources attribute the first mention of goodwill to the beginning of XV century.

The concept of "goodwill" evolved from a perception as a negative phenomenon, namely as a factor limiting competition, to recognition as a real asset in the new information economy, in particular it began to show in 1980, when goodwill began to take more and more part in the assets companies.

By reviewing the definition of goodwill in dictionaries and encyclopedias we have concluded that most of them regard goodwill as certain intangible assets that are not reflected in the balance sheet. 2.

According to modern scientific thought two basic approaches to goodwill have been formed: firstly, it is a perception of goodwill from an economic point of view and, secondly, regarding goodwill from the position accounting.

In accounting, goodwill is considered as an excess as an acquisition value of the fair value of identifiable assets and liabilities on the acquisition date.

From the viewpoint of the economic approach, goodwill is defined as the set of certain intangible assets of intellectual nature, which a company owns and which provides this company with special advantages in comparison with competitors, given the opportunity to receive additional income.

We believe that each of the approaches is important, because it indicates either sides of goodwill nature, but we consider that is the most appropriate option is combination of economic and accounting approaches goodwill`s treatment. 3.

By comparing the definition of goodwill in the legislative framework we have concluded that there is ambiguity in the interpretation of goodwill in national and international legal documents.

The essence of the concept of goodwill the most completely has been revealed in combined interpretation of the Tax Code of Ukraine and IFRS into a single definition.

According to which goodwill - is an intangible asset that embodies in itself future economic benefits, the value of which is defined as the difference between market value and book value of assets as an integral property complex, resulting from the use of best management qualities, a dominant position in the market of goods, services, new technologies and so on.