1993 SNA Update Information - Goodwill and other non-produced assets |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | The 1993 SNA records goodwill (as purchased goodwill) only when an enterprise is sold. and it treats
purchased goodwill for corporations and unincorporated enterprises differently. Should goodwill
continue to be recognized only when purchased or should internally generated goodwill be
recognized? Should purchased goodwill be treated the same way for corporate and unincorporated
enterprises? Should the balance sheet recognize assets such as brand names, trademarks, franchises,
etc.? |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 8/15/2005 |  |  | Results of the AEG e-discussion on Purchased Goodwill and Marketing Assets in the SNA
| | | Posted on 8/15/2005 | | | Purchased goodwill and marketing assets in the SNA | | | | AEG summaries: | Posted on 9/30/2005 | | | Purchased goodwill and marketing assets |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 31 | | Number of expert comments: | none |
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| Corresponding AEG Meetings | | The issue was discussed at the following meetings: | | July 2005 |
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