Abstract:
The assessment of the goodwill of a society may increase or decrease the net corrected accounting asset of a company, sometimes significantly, with direct effect on the society’s performance indicators. My research is based on financial indicators of a company with accounting expertise and financial auditing, and presents a way to assess the goodwill of the Limited Liability Company ROMEXPERT SRL and the effect of reassessment on the value of the shareholder’s capital on 31.12.2009.
Defining the performance indicators of the activities is an important step in quantifying the quality of work of a commercial society that makes the object of the analysis and involves defining the following phrases:
• appreciation criteria;
• compulsory referential in terms of conditions;
• the factors of influence of the quality of information;
To estimate the goodwill there were used the following indicators:
- a) average annual corrected net profit
b) corrected net accounting asset;
c) the weighted average for investment in net tangible assets;
d) average normal profit to ensure the required profitability by the investor
e) capitalization rate
f) the value of shareholder’s capital
The conclusion of the study is that this method is not significant from the investor’s point of view and proposes an alternative of determining the intangible assets, registered and unregistered in the balance sheet including and the goodwill.
