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One of the criteria for successful business management can be defined as reliable information about all existing assets. The key role in this context is the measurement of intangible resources which are not always reflected in the financial reporting but have a significant influence on the financial stability. One of the essential assets that have significant impact on the investment attractiveness of the enterprise is goodwill. Due to its interpretation and variation in approaches, goodwill generates plenty of discussions and is one of the most problematic research question in general accounting methodology. This is true not only for Ukraine but throughout the world. Currently there is not enough research on the recognition and valuation of goodwill in economic literature and regulations governing measurement of the intangible assets, confirming the importance of this study. The aim of our research is to improve the assessment regulations for goodwill from the perspective of a modern economic environment. There is a lack of unique verified methods for assessing goodwill so that critical analysis of methods for valuation of intangible assets needs to be conducted. The important task is to identify the criteria of the impairment of goodwill testing (considering the subjectivity impact) and to create definition of internally generated goodwill under conditions of fuzzy information. The methods of the research. The study used the general scientific and special methods of learning: generalization – for determining and disclosing the essence of the concept of „goodwill”; comparison, group – for the analysis and comparison methods for valuation of goodwill; specification – for identifying promising solutions to issues in the recognition of goodwill valuation. Theoretical and methodological basis of the paper are the international financial reporting standards, laws and legal documents on IFRS implementation in Ukraine, scientific works of domestic and foreign scientists, proceedings of the conference, international projects.

Innovative methods of evaluating goodwill in increasing the competitiveness of the company