Comment traiter le goodwill? Pratique d'une théorie, théorie d'une pratique

International practices regarding goodwill recognition are neither consistent nor uniform. They are based on theoretical foundations which may appear uncertain and on ambiguous typologies. This paper is an attempt to decipher the dialectic which exists between theoretical principles, goodwill measurement methods, and international recognition practices. It has a double purpose. First, to try to explain, based on international comparisons, the relationship between uncertainties in the recognition of goodwill, hesitations of standard-setting bodies, and existence of methodological and theoretical ambiguities concerning its nature. Secondly, to justify approaches which use a specific goodwill recognition principle corresponding to the particular fundamental nature of goodwill which emerges in the most recent research work.