摘要：AbstractInformation related to goodwill is of great significance and of particular interest to users of financial statements. Accounting standards present a number of cases when goodwill has to be monitored due to a decrease in value and possibly written off. However, as the analysis of empirical research showed, the main problem is that the performance of monitoring due to a possible decline in goodwill provides company executives with an opportunity to manipulate this type of information, therefore, users of financial statements cannot always be sure whether the value of goodwill was properly adjusted and on what grounds this correction was made. Thus, the purpose of this article is to analyse factors determining the write-off of goodwill through the comparison of factors which are included in accounting standards and which can point to the decreased value of goodwill, and factors and causes which condition company's practical decisions on goodwill write-offs.
