The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill ...acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Prispevek predstavlja preglednad računovodenjem dobrega imena med Mednarodnimi standardi računovodskega poročanja terameriškimi standardi. Dobro ime, pridobljeno s poslovno združitvijo ni več predmet amortizacije, temveč se po novih standardih testira za oslabitev. Kljub dejstvu, da je bil cilj novih Mednarodnih standardov računovodskega poročanja harmonizacija z ameriškimi standardi, pomembne razlike še vedno ostajajo. Prispevek predstavlja glavne spremembe na obravnavanem področju v zadnjih letih ter ključne razlike med obravnavanima ureditvama. Številne diskusije na to temo, ki postavljajo dvome v tovrstno ureditev, dokazujejo da področje še zmeraj niustrezno urejeno.
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