Korsakova Tatiana Vladimirovna

The article demonstrates the discrepancy between education systems of the traditional type and modern ideas about the nature of higher education. The preconditions that allow the teacher as the subject of education to overcome the mechanistic approach to the process of interaction with others, to form a qualitative change in its attitude to its content are displayed. The principles that ensure the development of integration processes as educational resources are highlighted.

в данной статье рассмотрена проблема определения сущности гудвилла. Проанализировано понятие гудвилла как с точки зрения бухгалтерского учета, так и с точки зрения экономики и юриспруденции. Определены структура, формы и виды гудвилла. Приведено сравнение учета нематериальных активов по российским и международным стандартам.