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Finance and Credit
 

"Goodwill of a credit organization" category's content and assessment

Vol. 20, Iss. 33, SEPTEMBER 2014

Available online: 29 August 2014

Subject Heading: Banking

JEL Classification: 

Pages: 2-7

Ivanov A.P. Moscow State University of Railway Engineering, Moscow, Russian Federation
ark@e-diva.ru

Mikhalev A.S. JSC URALSIB, Moscow, Russian Federation
alexmikhalev87@gmail.com

The article deals with the concept of goodwill of a bank, discloses its content in terms of various economic schools and career-oriented user groups, describes the main approaches to the goodwill assessment, and provides the comparative characteristic and the main fields of application of the approaches.

Keywords: goodwill, added value, intangible asset, hostile takeover, rating

References:

  1. Astrelina V.V., Bondarchuk P.K. Otsenka delovoi reputatsii banka [Assessing a bank’s goodwill]. Den'gi i kredit – Money and credit, 2012, no. 12, pp. 16–23.
  2. Binetskii A.E. Pablik rileishnz: zashchita interesov i reputatsii biznesa [Public relations: protection of business interests and reputation]. Moscow, EKMOS Publ., 2003, 218 p.
  3. Eliseev V.M. Gudvill: problema otsenki i otrazhenie v otchetnosti [Goodwill: the problem of assessing and disclosure]. Voprosy Economiki, 2004, no. 1, pp. 31–37.
  4. Ivanov A.P. Finansovye investitsii na rynke tsennykh bumag [Financial investment in the securities market]. Moscow, Dashkov & K° Publ., 2012, 479 p.
  5. Ivanov A.P., Sakharova I.V., Khrustalev E.Yu. Finansovye indikatory investitsionnoi privlekatel'nosti aktsionernogo obshchestva [Financial indicators of investment attractiveness of a joint-stock company]. Finansy – Finance, 2006, no. 4, p. 56–61.
  6. Ivanov A.P., Sakharova I.V., Khrustalev E.Yu. Finansovye metody upravleniya investitsionnoi privlekatel'nost'yu kompanii [Financial management practices of investment attractiveness of a company]. Audit i finansovyi analiz – Audit and financial analysis, 2006, no. 1, pp. 124–141.
  7. Ivanov A.P., Khrustalev E.Yu. Metodologicheskie osnovy otsenki investitsionnogo reitinga predpriyatiya [Methodological framework for assessing the investment rating of an enterprise]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2005, no. 21, pp. 31–37.
  8. Kovalev V.V. Finansovaya otchetnost' [Financial statements]. Мoscow, Prospekt Publ., 2004, 152 p.
  9. International Accounting Standard 36. Impairment of Assets. Available at: http:// Link.
  10. Letter of the Bank of Russia “On Organization of legal risks and reputational risk management in credit institutions and banking groups” of June 30, 2005 № 92-T. (In Russ.)
  11. Paramonova O.S. Kak otsenit' reputatsiyu kompanii [How to evaluate a company’s goodwill]. Rukovoditel' stroitel'noi organizatsii – Head of construction company, 2010, no. 9, pp. 60–66.
  12. Plakhova M. Upravlenie delovoi reputatsiei kommercheskogo banka [Managing the goodwill of a commercial bank]. Available at: Link. (accessed 12.10.2013) (In Russ.)

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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