%0 Journal Article %T Goodwill As an Intangible Asset and Goodwill of a Counterparty Company: Development of Valuation Methods in Audit Practice %A Kazakova, N.A. %A Krioni, A.E. %K goodwill, intangible assets, goodwill, IFRS, criteria for assessing goodwill %J Auditor %D 2020 %N 6 %P 7 %I INFRA-M Academic Publishing LLC.