Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
Bad synergy: critical analysis of a combined approach to subsequent goodwill impairment (amortization and impairment testing). / Ivanov, Aleksey ; Generalova, Natalia ; Sokolova, Natalia ; Popova, Ekaterina ; Timoshenko, Eugeny .
Proceedings of the Third International Economic Symposium (IES 2018). ред. / Victor Titov. Atlantis Press, 2019. стр. 258-265 (AEBMR; Том 104).Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
}
TY - GEN
T1 - Bad synergy: critical analysis of a combined approach to subsequent goodwill impairment (amortization and impairment testing)
AU - Ivanov, Aleksey
AU - Generalova, Natalia
AU - Sokolova, Natalia
AU - Popova, Ekaterina
AU - Timoshenko, Eugeny
PY - 2019
Y1 - 2019
N2 - 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.
AB - 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.
KW - GOODWILL
KW - AMORTIZATION
KW - IMPAIRMENT
UR - https://www.elibrary.ru/item.asp?id=42688201
U2 - https://dx.doi.org/10.2991/ies-18.2019.30
DO - https://dx.doi.org/10.2991/ies-18.2019.30
M3 - Conference contribution
SN - 978-94-6252-847-5
T3 - AEBMR
SP - 258
EP - 265
BT - Proceedings of the Third International Economic Symposium (IES 2018)
A2 - Titov, Victor
PB - Atlantis Press
T2 - Third International Economic Symposium - 2018 (IES 2018)
Y2 - 19 April 2018 through 21 April 2018
ER -
ID: 51532681