Issue detail | | Issue | | 22. Goodwill and other non-produced assets |
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| | Issue description and recommendation | 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.? |  | Click icon to see the provisional recommendation for this issue |  | Click icon to see background information for this issue (AEG papers, meetings, comments, etc.) | | (For the links above use your browser's back button to return to this page) |
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