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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.?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 8/15/2005Click here to see pdf documentClick here to see word documentResults of the AEG e-discussion on Purchased Goodwill and Marketing Assets in the SNA
 Posted on 8/15/2005Click here to see pdf documentClick here to see word documentPurchased goodwill and marketing assets in the SNA
 
AEG summaries:Posted on 9/30/2005Click here to see pdf documentClick here to see word documentPurchased goodwill and marketing assets
Statistics
Number of AEG recommendations:1
Number of country comments:31
Number of expert comments:none
Corresponding AEG Meetings
The issue was discussed at the following meetings:
July 2005
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