in the NAS issues related to goodwill, have a different treatment compared with the applicable IAS / IFRS. Can be formed … related to goodwill in Bulgaria an objective critical analysis of the established regulations. Our research is based on the … three main differences that lead to related differences in accounting for goodwill. These differences should not be taken …

the formation of the initial evaluation of the arising goodwill or gain from a bargain purchase. We want to stop the … evaluation of goodwill as analyzed adequacy of its impairment testing. Without denying the critical importance of this aspect of … goodwill accounting we express opinion that the choice of method for assessing the NCI has important implications for the …

directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is … enough empirical research to show that there is a significant relationship between the amount of recognized goodwill and the … amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the …

for changing the regime in subsequent accounting for goodwill …