THE THEORETICAL VALIDITY OF GOODWILL ACCOUNTING
Rubrics: RESEARCH
Abstract and keywords
Abstract (English):
The article analyzes the modern accounting practice of reflecting goodwill in the system of accounting accounts. As a scientific approach to solving this problem, the author uses an interdisciplinary approach, within which various aspects are used as a toolkit for solving the indicated problem. Based on the results of research on the theory and practice of corporate management, the author comes to the conclusion that the interpretation of the economic nature of goodwill is ambiguous, and, as a consequence, of its incorrect accounting. The identification and recognition of goodwill in the accounting (financial) statements as an asset is questioned.

Keywords:
mergers, acquisitions, theory of pride, synergetic theory, theory of agency costs, irrationality of decision making
References

1. Gluhareva L.I., Timina E.I. Irracional'nost' racional'nogo cheloveka // Vestnik RGTU. Seriya: Ekonomika. Upravlenie. Pravo. 2014. № 15 (137).

2. Kozhevnikov O.V., Evtyuhov S.A. Rol' processov sliyaniya v pogloscheniya v globalizacii mirovoy ekonomiki // Izvestiya ural'skogo federal'nogo universiteta. Seriya 3: Obschestvennye nauki. 2012. № 3 (16).

3. Marks K., Engel's F. Sochineniya. 2-e izd. M.: Politizdat, 1960. T. 24.

4. Rid S.F., Lazhu A.R. Iskusstvo sliyaniy i pogloscheniy: per. s angl. / pod red. V. Ionova, A. Kunicyna, M. Chekulaeva. M., 2004.

5. Chestnov I.L. Aktual'nye problemy konstitucionnogo prava: Uchebnik / Pod red. V.P. Zhuravleva, A.E. Chernokova. SPb.: IVESEP, 2012.

6. Shlafman A.I. Osnovnye teorii vozniknoveniya otnosheniy pogloscheniya // Nauchno-tehnicheskie vedomosti Sankt-Peterburgskogo gosudarstvennogo politehnicheskogo universiteta. Ekonomicheskie nauki. 2008. № 6 (68).

7. Konceptual'nye osnovy predstavleniya finansovyh otchetov [Elektronnyy resurs]. - https://minfin.gov.ru/ru/perfomance/accounting/mej_standart_fo/standard/kons_msfo/?id_38=117374-kontseptualnye_osnovy_predstavleniya_finansovykh_otchetov

8. Moderov S.V. Gudvill pri sliyanii i priobretenii kompaniy [Elektronnyy resurs]. - https://www.ippnou.ru/article.php?idarticle=001877

9. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 3 «Ob'edineniya biznesov» [Elektronnyy resurs]. - https://minfin.gov.ru/ru/perfomance/accounting/mej_standart_fo/standard/kons_msfo/?id_38=15335-mezhdunarodnyi_standart_finansovoi_otchetnosti_ifrs_3_obedineniya_biznesov

Login or Create
* Forgot password?