postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian … simulation era of today’s world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill … is a hidden value that accounting standards define as the value of future economic benefit (internal goodwill) and the …

depends on the proper organization of IA accounting that provides the company management with substantiated and reliable …, acknowledgement, assessment and accounting the intangible assets. Purpose of the article is to identify and substantiate the … specific features of operational conditions of Ukrainian enterprises.The article analyzes the peculiarities of accounting of …

The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper … journals and books or offered by international accounting boards. We approach the definition from an accounting and a legal … original. Some elements used to describe goodwill remain the same throughout the whole period we studied. The conclusion of our …

combination, is "fresh start" accounting which incorporates the recognition of all goodwill (and previously unrecognised …This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of …

limitations by traditional accounting frameworks on financial reporting informativeness. Consistent with this claim, it has been … then argued that accounting finds one of its major limits in not allowing for direct recognition of synergy occurring … been widely documented in the recent accounting literature (see for instance, Hand & Lev, 2004; Lev, 2001) research …