Feleaga, Niculae; Feleaga, Liliana - In: Theoretical and Applied Economics 6(501) (2006) 6(501), pp. 53-60
having a unique legal status. Goodwill is an intangible asset item that is placed within the Balance Sheet. It holds together … all the fonds de commerce elements which finally form a subset containing the following: (i) intangible assets; (ii) not …-current intangible asset items. The internally generated goodwill is not recognised within the Balance Sheet. Goodwill may be stated as …