Standard
Goodwill impairment versus amortization : Research of practice and the theoretical basis. / Generalova, Natalia; Sokolova, Natalia; Popova, Ekaterina.
Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. ed. / Khalid S. Soliman. IBIMA, 2016. p. 1549-1559 (Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016).
Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
Harvard
Generalova, N, Sokolova, N & Popova, E 2016,
Goodwill impairment versus amortization: Research of practice and the theoretical basis. in KS Soliman (ed.),
Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016, IBIMA, pp. 1549-1559, 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016, Milan, Italy,
4/05/16.
APA
Generalova, N., Sokolova, N., & Popova, E. (2016).
Goodwill impairment versus amortization: Research of practice and the theoretical basis. In K. S. Soliman (Ed.),
Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 (pp. 1549-1559). (Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016). IBIMA.
Vancouver
Generalova N, Sokolova N, Popova E.
Goodwill impairment versus amortization: Research of practice and the theoretical basis. In Soliman KS, editor, Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016. IBIMA. 2016. p. 1549-1559. (Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016).
Author
BibTeX
@inproceedings{1a6214ffd559485b9746e0091c6c87b5,
title = "Goodwill impairment versus amortization: Research of practice and the theoretical basis",
abstract = "This paper is dedicated to the research of subsequent evaluation of goodwill and is mainly aimed at a comparative analysis of 'amortization approach' and 'impairment-only approach'. Under a lot of criticism concerning goodwill amortization, in 2004 in IFRS the approach of 'goodwill amortization' was replaced by 'impairment-only' approach. In spite of the validity of the 'impairment testing' approach to the subsequent accounting for goodwill, which is based on the essence of treatment of 'goodwill', the application of this method in practice by companies has revealed a number of significant drawbacks. The return to the 'amortization approach' can make the financial reports more transparent and eliminate 'subjective factor'. At the same time, 'impairment of goodwill' approach enables companies to reflect the specific features of their activities and the effect from business combination. The research was carried out to estimate the impact of chosen method subsequent accounting for goodwill (impairment or amortization) through the analysis of sample of companies located in different countries. Besides, it presents 'pros and cons' these methods.",
keywords = "Accounting for goodwill, Amortization, Consolidation financial statements, Impairment",
author = "Natalia Generalova and Natalia Sokolova and Ekaterina Popova",
note = "Publisher Copyright: Copyright {\textcopyright} 2016 International Business Information Management Association; 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016 ; Conference date: 04-05-2016 Through 05-05-2016",
year = "2016",
month = dec,
day = "31",
language = "English",
series = "Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016",
publisher = "IBIMA",
pages = "1549--1559",
editor = "Soliman, {Khalid S.}",
booktitle = "Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020",
address = "United States",
}
RIS
TY - GEN
T1 - Goodwill impairment versus amortization
T2 - 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
AU - Generalova, Natalia
AU - Sokolova, Natalia
AU - Popova, Ekaterina
N1 - Publisher Copyright:
Copyright © 2016 International Business Information Management Association
PY - 2016/12/31
Y1 - 2016/12/31
N2 - This paper is dedicated to the research of subsequent evaluation of goodwill and is mainly aimed at a comparative analysis of 'amortization approach' and 'impairment-only approach'. Under a lot of criticism concerning goodwill amortization, in 2004 in IFRS the approach of 'goodwill amortization' was replaced by 'impairment-only' approach. In spite of the validity of the 'impairment testing' approach to the subsequent accounting for goodwill, which is based on the essence of treatment of 'goodwill', the application of this method in practice by companies has revealed a number of significant drawbacks. The return to the 'amortization approach' can make the financial reports more transparent and eliminate 'subjective factor'. At the same time, 'impairment of goodwill' approach enables companies to reflect the specific features of their activities and the effect from business combination. The research was carried out to estimate the impact of chosen method subsequent accounting for goodwill (impairment or amortization) through the analysis of sample of companies located in different countries. Besides, it presents 'pros and cons' these methods.
AB - This paper is dedicated to the research of subsequent evaluation of goodwill and is mainly aimed at a comparative analysis of 'amortization approach' and 'impairment-only approach'. Under a lot of criticism concerning goodwill amortization, in 2004 in IFRS the approach of 'goodwill amortization' was replaced by 'impairment-only' approach. In spite of the validity of the 'impairment testing' approach to the subsequent accounting for goodwill, which is based on the essence of treatment of 'goodwill', the application of this method in practice by companies has revealed a number of significant drawbacks. The return to the 'amortization approach' can make the financial reports more transparent and eliminate 'subjective factor'. At the same time, 'impairment of goodwill' approach enables companies to reflect the specific features of their activities and the effect from business combination. The research was carried out to estimate the impact of chosen method subsequent accounting for goodwill (impairment or amortization) through the analysis of sample of companies located in different countries. Besides, it presents 'pros and cons' these methods.
KW - Accounting for goodwill
KW - Amortization
KW - Consolidation financial statements
KW - Impairment
UR - http://www.scopus.com/inward/record.url?scp=84984645074&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:84984645074
T3 - Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
SP - 1549
EP - 1559
BT - Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020
A2 - Soliman, Khalid S.
PB - IBIMA
Y2 - 4 May 2016 through 5 May 2016
ER -
