Moskva, Russian Federation
student
Plekhanov Russian University of Economics (Base Department of Financial and Economic Security)
graduate student from 01.01.2020 until now
Russian Federation
The article presents the author’s vision of the business reputation of the company as a reputation capital and part of goodwill formed by positive assessments of business in the business environment. Various approaches to assessing the business reputation of companies have been summarized, which cause problems in their application in audit practice due to insufficient transparency and reference to the specifics of business relations in the Russian Federation. Directions of improving methodological support for assessing the business reputation of counterparty organizations are proposed.
goodwill, intangible assets, goodwill, IFRS, criteria for assessing goodwill
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