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International Accounting
 

Goodwill in the financial statements: a comparative analysis of national standards

Vol. 17, Iss. 12, MARCH 2014

Available online: 18 March 2014

Subject Heading: On the way to international standards

JEL Classification: 

Pages: 16-25

Ivanov A.E. South Ural State University, Chelyabinsk, Russian Federation
ivanov.chel@list.ru

Salomatina E.I. South Ural State University, Chelyabinsk, Russian Federation
samoletina.k@mail.ru

The article contains the analysis of similarities and distinctions of the national norms of financial statements for goodwill (business reputation of the organization). The authors defined the main current approaches to accounting for goodwill in the world. The authors stated groups of the countries which adhere to each particular approach of the existing ones, having taken the normative acts of thirty countries of Europe, Asia and America as the basis for studying.

Keywords: goodwill, national accounting standards

References:

  1. Generalova N.V., Sokolova N.A. Gudvilll v finansovoi otchetnosti po MSFO [Goodwill in financial statements according to IFRS]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no. 16, pp. 16–28.
  2. Ivanov A.E. Vnutrenne sozdannaia delovaia reputatsiia kompanii kak uslovnyi aktiv [Internally generated goodwill of the company as contingent asset]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 26, pp. 28–33.
  3. Ivanov A.E. Delovaia reputatsiia kompanii (gudvill) kak proektsiia sinergeticheskogo effekta ee deiatel'nosti na finansovuiu otchetnost' [Goodwill as a projection of synergies of company’s activities on the financial statements]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no. 34, pp. 18-26.
  4. Ivanov A.E. Sinergeticheskii effekt integratsii kompanii: mekhanizm formirovaniia, otsenka, uchet: monografiia [Synergistic effect of mergers and acquisitions: mechanism of formation, valuation and accounting]. Moscow, RIOR, INFRA-M Publ., 2014, 156 p. doi 10.12737/1591
  5. Ivanov A.E., Matviishina E.M. Analiz sovremennykh metodov otsenki delovoi reputatsii [Analysis of modern techniques of goodwill assessment]. Vestnik Iuzhno-Ural'skogo gosudarstvennogo universiteta. Seriia: Ekonomika i menedzhment – Bulletin of South Ural State University. Economics and management, Chelyabinsk, SUrSU Publ., 2009, no. 21, pp. 16–21.
  6. Ivanov A.E., Matviishina E.M. [The modern approaches to determination of goodwill]. Sovremennye podkhody k opredeleniiu delovoi reputatsii organizatsii. Estestvenno-nauchnye, gumanitarnye i sotsial'no-ekonomicheskie nauki: materialy pervoi zaochnoi mezhdunarodnoi nauchno-prakticheskoi konferentsii 24 maia 2008 goda. [Natural, humanitarian and socio-economic sciences: Proc. 1st Correspondence Int. Sci. Pract. Conf. of May 24, 2008]. Chelyabinsk, SUrSU Publ., 2008, pp. 232–237.
  7. Ivanov A.E., Matviishina E.M., Barsukova N.V. Delovaia reputatsiia: zachem i komu nuzhno ee otsenivat'. Stroitel'nyi kompleks: ekonomika upravlenie i investitsii: sbornik nauchnykh trudov [Goodwill: who needs to evaluate it and why. Building complex: economics, management and investment: collection of scientific papers]. Chelyabinsk, SUrSU Publ., 2009, vol. 8, pp. 15–18.
  8. Sokolova N.A. Zagadki gudvillla [Riddles of Goodwill]. Finansy i biznes – Finance and business, 2005, no. 1. pp. 108–112.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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