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International Accounting
 

Uncertainty of the business-reputation concept: consequences for accounting and reporting

Vol. 17, Iss. 13, APRIL 2014

Available online: 31 March 2014

Subject Heading: On the way to international standards

JEL Classification: 

Pages: 35-43

Baranov P.P. Siberian State Industrial University, Novokuznetsk, Kemerovo region, Russian Federation
bpavel@ngs.ru

Kozlov V.P. Siberian State industrial University, Novokuznetsk, Kemerovo region, Russian Federation
kozlov1947@yandex.ru

Klimashina Iu.S. Siberian State industrial University, Novokuznetsk, Kemerovo region, Russian Federation
positivism@rambler.ru

A business reputation of an organization is one of the most unusual categories of accounting. Its evaluation is a highly topical problem in conditions of the economic crisis, accompanied by the processes of property redistribution. The article submits the author's vision of the problems of identification of business reputation as an object of accounting. It also contains the author's description of the theoretical and standard uncertainty of this category and the analysis of consequences of application of the existing approaches to defining the reasons of goodwill emergence and reflecting it in accounting and reporting.

Keywords: business reputation, uncertainty, recognition, accounting, reporting, emergence reasons, consequences

References:

  1. Baranov P.P. Auditorskaia nauka na fone krizisnykh iavlenii v ekonomike: prioritetnye napravleniia razvitiia i predmetnye oblasti issledovanii [Auditing science against the background of economic crisis: the priority directions of development and subject domains of research]. Mezhdunarodnyi bukhgalterskii uchetInternational accounting, 2013, no. 20, pp. 35–42.
  2. Baranov P.P. K voprosu o neobkhodimosti formirovaniia nauchnoi teorii audita [The necessity of formation of a scientific theory of auditing]. Vestnik NGUEU – NSUEM bulletin, 2012, no. 4, pp. 84–100.
  3. Baranov P.P. Pozitivnyi i normativnyi podkhody k issledovaniiu problem formirovaniia professional’nogo suzhdeniia v audite: al’ternativa ili simbioz? [Positive and standard approaches to research problems of formation of the professional judgment in auditing: alternative or symbiosis?]. Upravlencheskii uchet – Management accounting, 2012, no. 11, pp. 79–85.
  4. Baranov P.P., Klimashina Iu.S. K voprosu ob otsenke i otrazhenii endogennoi delovoi reputatsii v otchetnosti organizatsii [Assessment and reflection of endogenous business reputation in reporting of the organization]. Kazanskaia nauka – Kazan science, 2013, no. 3, pp. 24–28.
  5. Baranov P.P., Klimashina Iu.S. Problemy formirovaniia i primeneniia professional’nogo suzhdeniia o delovoi reputatsii v bukhgalterskom uchete i audite [Problems of formation and application of the professional judgment on business reputation in accounting and auditing]. Vestnik NGUEU – NSUEM bulletin, 2012, no. 4, pp. 70–78.
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  8. Ding Y., Richard J., Stolowy H. Towards an understanding of the phases of goodwill in four Western capitalist countries: from stakeholder model to shareholder model. European commission Publ., 2007, 70 p.
  9. Hughes H.P. Goodwill in accounting: a history of the issues and problems: research monograph. Atlanta: Business publishing division, College of Business Administration, Georgia State University Publ., 1982, 80 p.
  10. Leake P.D. Goodwill: its nature and how to value it. The Accountant, 1914, January 17, pp. 81–90.

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

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