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Issue detail

22. Goodwill and other non-produced assets
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.?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
10. The capital account
12. The other changes in assets accounts
13. The balance sheet

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