Bad synergy: critical analysis of a combined approach to subsequent goodwill impairment (amortization and impairment testing)

Aleksey Ivanov, Natalia Generalova, Natalia Sokolova, Ekaterina Popova, Eugeny Timoshenko

Результат исследований: Публикации в книгах, отчётах, сборниках, трудах конференцийстатья в сборнике материалов конференциинаучнаярецензирование


The study deals with the viability of replacement of the impairment only approach in goodwill accounting with the combination of amortization and testing for impairment, the idea of which is being proposed in recent years. It is hypothesized that the method of writing off goodwill acquired affects insignificantly the most studied indicators of company performance. A logical analysis of the strengths and weaknesses of each of these methods was carried out. The amounts of write-downs of the recognized goodwill of TNCs are recalculated based on the assumption that, instead of actually recognized impairment, the company has amortized the acquired goodwill. A data correlation analysis of the net profit margin, capital and assets prior and after the recalculation has been made. The possible consequences of the implementation of a combination of such methods of the acquired goodwill writing down may appear as a failure to achieve the advantages inherent to each of the integrated methods, also the complicacy, cost increase and additional subjectivity of the accounts.
Язык оригиналаанглийский
Название основной публикацииProceedings of the Third International Economic Symposium (IES 2018)
РедакторыVictor Titov
ИздательAtlantis Press
ISBN (печатное издание)978-94-6252-847-5
СостояниеОпубликовано - 2019
СобытиеThird International Economic Symposium - St. Petersburg, Российская Федерация
Продолжительность: 19 апр 201821 апр 2018

Серия публикаций

ISSN (печатное издание)2352-5428


конференцияThird International Economic Symposium
Сокращенный заголовокIES 2018
СтранаРоссийская Федерация
ГородSt. Petersburg

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