Goodwill in the context of globalization: changes in interpretation and methods of calculation

The article examines the variability of the concept of goodwill, presented by different authors, in the context of globalization and provides a comparative analysis of them. Methods for calculating goodwill are discussed and an analysis of the limitations of their use is carried out: methods of traditional and full goodwill. It also analyzed the amendments to IFRS 3 Business Combinations in the context of globalization and made a conclusion about the future of goodwill.