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Goodwill as projection of synergistic effect of its activities for financial reporting

Ivanov A.E. PhD in Economics, Associate Professor, the Department of Economics, Management and Investment, the South Ural State University ( ivanov.chel@list.ru )

Journal: International Accounting, #34, 2013

The article describes the genesis of the concept of "goodwill" and evolution of views of its economic essence, and also recognition and an assessment in accounting and financial reporting is considered. The author from positions of system approach considered the company as open system and the hypothesis that goodwill is a cost assessment of synergetic effect of activity of the company is made, thus the economic essence of the acquired and internally created goodwill is identical, and their division in the account is artificial.


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

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 )

Journal: International Accounting, #12, 2014

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.


Industrial priorities of the Russian banking sector

Ivanov S.S. The competitor of department Banking, Russian economic university for name G.V. Plekhanov ( sergei.ivanov@gazprombank.ru )

Journal: Finance and Credit, #39, 2011

For Russian commercial banks energy companies have been traditionally among top borrowers. It may be explained by the role which the energy sector plays in the Russian economy. Currently only largest commercial bank may satisfy the needs of energy companies in credit and investment resources. Russian commercial banks have to compete with foreign financial institutions. The most important factors of successful competitive strategy on the Russian market are the expansion of lending operations in strategic industries and development of new cash-management products.


The development of the material-technical base of the subcomplex of grain products

Saltyk I.P. Doctor of economic sciences, professor, Agricultural Industrial Complex, Kursk State Agricultural Academy named after professor I.I. Ivanov ( saltyk@land.ru )

Zuykin D.A. Post-graduate student, Agricultural Industrial Complex, Kursk State Agricultural Academy named after professor I.I. Ivanov ( nightingale46@rambler.ru )

Journal: Regional Economics: Theory and Practice, #41, 2011

In the article it is marked that material and technical resources are very important in the efficiency of grain farming. Unfortunately, the condition of material and technical base of agricultural came to critical situation over the years of reform. Considering importance for a national economy of the country of this sphere, it is expedient to make active measures of its support.


Assessment of the level of materiality accounting and financial reporting in the audit based on the analysis of financial and economic activities of the organization

Ivanov A.E. PhD in Economics, Associate Professor, the Department of Economics, Management and Investment, the South Ural State University ( ivanov.chel@list.ru )

Kresina A.M. Consultant of “PricewaterhouseCoopers “, JSC ( kresina.anastasiya@mail.ru )

Journal: International Accounting, #30, 2013

In the article a method of determination the level of materiality for financial reporting is presented which allows to take into account the dynamic changes taking place in the financial position of the organization, to calculate the level of materiality based on factors that had data on most of the change in the impact, and use a number of interrelated each level of materiality used at different levels of evaluation of information of financial reporting.


Trading volatility in options market as method of hedging risks in economic security of institutional investors

Ivanov A.E. PhD in Economics, Associate Professor, the Department of Economy, Management and Investments, the Southern Ural State University ( ivanov.chel@list.ru )

Kurzanov A.V. Applicant, the Department of Economy, Management and Investments, the Southern Ural State University ( kurzanovart@gmail.com )

Journal: Finance and Credit, #28, 2013

In the article the concept "economic safety of institutional investors" is formulated and need of risk management of investment for increase of its level is proved. As the instrument of risk management their hedging by means of realization in the market of options of the so-called not directed strategy (different from the traditional "directed" strategy by lack of a binding to the price of a basic asset) is considered: purchases and volatility sales.


The construction of centralized cash management on the example of the largest corporations of the fuel and energy complex

Ivanov S.S. The competitor of department Banking, Russian economic university for name G.V. Plekhanov ( sergei.ivanov@gazprombank.ru )

Journal: Finance and Credit, #40, 2011

The main tool of centralized cash management used by corporations is cash pooling system. Cash pooling allows to the head company to effectively manage and forecast corporate cash flows. In Russia cash pooling is a very popular treasury solution among companies of energy sector. It is explained by their complex corporate structure with a number of subsidiaries. There are several successful examples of realization of centralized corporate treasuries (Gazprom, Lukoi, Rosneft). It is shown that this group of financial product has a good potential in the Russian market.


Identification of creditworthiness factors of Russian energy companies on the basis of analysis of rating reports

Ivanov S.S. The competitor of department Banking, Russian economic university for name G.V. Plekhanov ( sergei.ivanov@gazprombank.ru )

Journal: Finance and Credit, #38, 2011

In order to effectively manage the economic capital commercial banks have to pick up selectively their borrowers. For Russian commercial banks energy companies are traditionally among top borrowers. Therefore commercial banks need to have in place methodology of analysis of creditworthiness of energy companies. One of the solutions is to use (albeit with due care) the methodology proposed by international rating agencies. The most important creditworthiness factors of Russian energy companies are strategic support of the government, access to credit resources, tax regime, volatility of foreign exchange and commodities market.


State support of grain production in force majeure conditions: problems and prospects

Saltyk I.P. doctor of economic sciences, professor оf the department «Organization of production at enterprises of Agricultural Industrial Complex», Kursk State Agricultural Academy named after professor I.I. Ivanov ( saltyk@land.ru )

Zuykin D.A. postgraduate student of the department «Organization of production at enterprises of Agricultural Industrial Complex», Kursk State Agricultural Academy named after professor I.I. Ivanov ( nightingale46@rambler.ru )

Journal: Regional Economics: Theory and Practice, #18, 2011

Grain farming is the only consistently profitable sector of agriculture, but negative consequences of transition period do not allow it to enter to high-level of development. One of the ways to solve it is a elaboration the strategy for development of the industry, including efficient mechanism, which would be contained the effective forms and methods of state support for grain production. In connection with the crisis in the global economy this problem becomes even more important.


Synergetic optimism: why and how much the buyers overpay in major M&A deals involving Russian companies

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

Journal: Economic Analysis: Theory and Practice, #24, 2014

The article presents the results of a study of the largest M&A deals involving Russian companies in 2008-2012. The author sorts out and analyzes 50 largest transactions which formed goodwill in financial statements of the acquirers. The author suggests a synergetic optimism index, defined as a ratio of the goodwill value recognized in financial statements of the acquirer to the total cost of the acquisition. This index represents an assessment of acquirers' expectations regarding the synergy due to a transaction. The article also shows the ranking of the Top-10 deals with the largest values of goodwill and highest synergistic optimism index, the ranking of the Top-10 overpayment reasons for the acquired company, the dynamics of the average annual synergetic optimism index and dynamics of the average goodwill value.


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