TY JOUR TI Goodwill As an Intangible Asset and Goodwill of a Counterparty Company: Development of Valuation Methods in Audit Practice KW goodwill KW intangible assets KW goodwill KW IFRS KW criteria for assessing goodwill JO Auditor AU Kazakova, N.A. AU Krioni, A.E. PY 2020 IS 6 PB INFRA-M Academic Publishing LLC.