телефон в шапке

+7 (383) 278 85 74
900-1800,(GMT+6), Mon.–Fri.

logo-inside

site-name-en

Изображение в левую колонку

Contact Us

Our address:
Novosibirsk,
ul. Polzunov, 7
(4th floor, office 47);
Tel.:

editorial office
:
+7 (383) 278-85-74; 217-44-23

N Belyaeva, managing editor:
+7 (383) 279-73-83 (phone/fax)

M Semekhina, advertising manager:
Materials for publication should be addressed to:
630051, Novosibirsk,
p.o.b. 34
Siberian academy of finance and banking
E-mail: md_sifbd@nnet.ru
For subscription and purchase of the magazine:
E-mail: semehinam@mail.ru


Схема проезда
Private educational institution of higher education
© Siberian Academy of Finance and Banking


Journal of «Sibirskoye Soglashenie» Interregional association

For permission to use
«SFS Journal» materials,
please apply to the SFS
Journal editorial office

Requisites

Taxpayer Identification 5402106870
Account No 40703810110000000005
In «Accept» Joint Stock Commercial
Bank, Novosibirsk
Correspondent Account
No 30101810200000000815
Bank Identification Code 045004815
National Classifier of National Economy
Branches 92110
General Classifier of Organizations
of Russia 16925131

Recognition and assessment of goodwill or income from the bargain

You are here

Pages: 
124-130
UDC Code: 
657.1
Authors: 
Plotnikov V Doctor of Economic Sciences  (vcplotnikov@yandex.ru )
Plotnikova O Doctor of Economic Sciences 

From the perspective of traditional accounting and consolidated financial statements, there are two fundamentally different forms of accounting: accounting of financial investments and accounting based on the results of the business combination – goodwill. In the paper we prove the interdependence of these processes in separate account investment process for the recognition of goodwill as an intangible asset. Special emphasis on the accounting reflection following the business combination process – impairment of goodwill, and accounting procedures of compensation of losses from impairment of goodwill.

Files: 
References: 
1. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 3 <<Obedinenie biznesa>>: Prikaz M-va finansov Ros. Federacii ot 25 noyab. 2011 g. no 160n (pril. 32).

2. Plotnikov V.S., Yusupova I.V. Evolyuciya koncepcii konsolidirovannoy finansovoy otchetnosti // Mezhdunarodnyy buhgalterskiy uchet. 2013. no 13. S. 2-7.

3. Plotnikova O.V. Koncepciya konstruktivnogo obyazatelstva v metodologii i organizacii ucheta instrumentov hedzhirovaniya: avtoref. diss. ... d-ra ekon. nauk: 08.00.12. Voronezh, 2014. 44 s.

4. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 10 <<Konsolidirovannaya finansovaya otchetnost>>: Prikaz M-va finansov Ros. Federacii ot 25 noyab. 2011 g. no 160n (pril. 5).

5. Novye MSFO po konsolidacii i ocenke spravedlivoy stoimosti / per. s angl. M.: Alpina Pablisher, 2013. 405 s.

6. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 13 <<Ocenka spravedlivoy stoimosti>>: Prikaz M-va finansov Ros. Federacii ot 18 iyulya 2012 g. no 106n (pril. 6).

7. URL: http://minfin.ru/common/upload/library/2014/06/ main/kontseptualnye_osnovy_na_sayt_bez_predisloviya_-_kopiya.pdf s. 25, p. 4.59 (data obrashcheniya: 25.10.2013).

8. Plotnikov V.S., Plotnikova O.V. V razvitie Konceptualnoy osnovy buhgalterskogo ucheta // Auditor. 2014. no 9 (235). S. 52-61.

9. Plotnikov V.S., Plotnikova O.V. Koncepciya podgotovki finansovoy otchetnosti: Koncepciya konsolidirovannoy finansovoy otchetnosti i Mezhdunarodnaya koncepciya integrirovannoy otchetnosti // Auditor. 2014. no 10 (236). S. 42-50.

10. Plotnikov V.S., Plotnikova O.V. Koncepciya konstruktivnogo obyazatelstva kak element proekta Koncepcii mezhdunarodnoy integrirovannoy otchetnosti // Mezhdunarodnyy buhgalterskiy uchet. 2013. no 47. S. 2-11.

11. Plotnikov V.S., Plotnikova O.V. Uchet finansovyh instrumentov kak faktor obespecheniya dostovernosti informacii o funkcionirovanii kompanii na rynke. M.: Finansy i kredit, 2013. 252 s.

12. URL: http://ir.org.ru/attachments/article/13/ Standard%20Prototype_rus.pdf (data obrashcheniya: 25.09.2013).