Maharashtra State BoardHSC Arts 11th
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Concept of Goodwill

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  • Meaning of Goodwill
  • Nature and Features of Goodwill
  • Factors Affecting the Value of Goodwill
  • Need for Valuation of Goodwill
  • Methods of Valuation of Goodwill
  1. Average Profits Method
  2. Super Profits Method
  3. Capitalisation Methods
  • Treatment of Goodwill
  1. Premium Method
  2. Revaluation Method
  3. Hidden Goodwill
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