Development of the Views About Goodwill in Bulgarian Accounting Literature

The development of goodwill as an accounting category in our land should be considered in parallel with the development of Bulgarian accounting science historically. A significant part of the publications of our authors from the early 20th century comes down to the representatives of the French and German accounting schools. Although not claim comprehensiveness in coverage of the reviewed authors can say that in Bulgarian accounting goodwill always finds its place. Beginning with the literary period of goodwill, going through years of socialism, where reputation is condemned as a feather in the balance sheet, which in turn is a consequence of the imposed model of ownership and economic relations, nowadays interest in the topic is back on the agenda and present in the publications of individual authors. Stated in the article historical development in our country leads the author to separate the three distinct periods in the development of the concept of reputation.