TY - GEN A1 - Starko, Iryna A2 - Ćwiąkała-Małys, Anna A2 - Karpińska, Marzena A2 - Wrzosek, Stefan PB - E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego N2 - The international accounting and financial reporting standards for the reflection of goodwill in the reporting companies are analyzed. The peculiarities of recognition of internally generated goodwill and goodwill as a result of the merger of enterprises are presented. The ratio of goodwill and other intangible assets to the total assets in different countries of the world is analyzed. Since goodwill is not amortized, and its write-off should be carried out by testing for the subject of its depreciation, in the conducted study, an assessment is made of this method of writing off goodwill from the balance sheet. L1 - http://www.repozytorium.uni.wroc.pl/Content/94101/PDF/09_I_Starko_Normal_regulation_of_the_recognition.pdf CY - Wrocław L2 - http://www.repozytorium.uni.wroc.pl/Content/94101 PY - 2018 KW - statutory regulations KW - goodwill KW - intangible assets KW - International Financial Reporting Standards KW - internally generated goodwill T1 - Normal Regulation of the Recognition and Evaluation of the Goodwill UR - http://www.repozytorium.uni.wroc.pl/dlibra/publication/edition/94101 ER -