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In today’s complex business world, companies are under more and more pressure from all types of investors, auditors, regulatory bodies, and other stakeholders in relation to carrying amounts stated in their accounting statements. When it comes to the issue of goodwill, the above-mentioned problem becomes especially acute since usually the asset constitutes one of the biggest assets recorded in a company’s financial statement and also involves much judgement on the part of accountants. It should be noted that unlike other assets, goodwill cannot be depreciated using IFRS guidelines.

The Code of Criminal Procedure constitutes the backbone of criminal justice in any modern state, as it delineates the boundary between society's right to punishment and the individual's right to defend himself.