期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：2
页码：956-965
语种：English
出版社：Universitaria Craiova
摘要：The notion of commercial capital is used in present bookkeeping law in Romania and it represents the part from the commercial capital that is not mentioned in other elements of patrimony,but which take part at the maintenance or the development of the unity as: the customers,the commercial good custom,the reputation,outlets.For the evaluation of the commercial fund must be taken into account the fact that the requests stated in the international standards of applicable bookkeeping,the specifications and the provisions of the internal legislation with reference to the norms of evaluating the actives.As a viable method for determining the size of the goodwill it remains the difference between the rentability value and the bookkeeping net active.In certain situations (acquisition,merging,division,liquidation,taxing) it is necessary the estimation of the commercial fund in an anticipated way,be it for the establishment of a negotiation base or for other motives.The evaluators benefit in this case of certain methods presented within the evaluation that can be grouped in direct and indirect methods.The direct methods have as ground in their landing the super profit,and the indirect ones the super value.
关键词：goodwill;commercial capital;the estimation of the commercial capital;devaluation test.
