D.Sc., Associate Professor Valentyna Yasyshena (valentyna.yasyshena@gmail.com)
Vinnytsia Education and Research Institute of West Ukrainian National University, Ukraine
Abstract
It is established that Ukrainian companies generally avoid displaying information about goodwill in their financial statements. The definition of internal goodwill is revealed. It is recommended to separate sub-accounts for accounting of internal and external goodwill, as well as intellectual capital for external and internal goodwill. The method of accounting for external and internal goodwill is substantiated, which will help to reflect in accounting the real value of the enterprise and will not contradict the principle of full disclosure of information during its reflection in the financial statements. Changes in the financial statements related to the introduction of new accounting items are disclosed.
Keywords: internal goodwill, external goodwill, intangible assets, intellectual capital, additional capital, financial accounting, management accounting.
JEL Classification: М40, М41
