Goodwill in the Light of Market Capitalization Statement

Abstract

What is the best way, if it exists, on how the
goodwill should be accounted?
Despite the well purpose of the international accounting
standards, the problem of a good disclosure of goodwill seems to
be far for a solution.
The paper try to made a conceptualization of how goodwill is
interpreted for different scholars, presenting as possible solution
to the problem a new form of disclosure called Market
Capitalization Statement.