In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill …

-current intangible asset items. The internally generated goodwill is not recognised within the Balance Sheet. Goodwill may be stated as …

Increasing internally generated goodwill (IGG) is another way of depicting the rising gap between market and accounting … values sometimes referred as the “book-to-market black box”. Existing methods propose to value internally generated goodwill …

In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill …