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Uncontrollable shares and goodwill

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UDC Code: 
Plotnikov V Doctor of Economic Sciences, Professor  (vcplotnikov@yandex.ru )
Plotnikova O Doctor of Economic Sciences, Associate Professor 

Reflection in the consolidated financial statements of uncontrollable share of participation of shareholders of subsidiary was the most debatable question over the last 50 years. Only in 2010 with an exit of IFRS  10 "The consolidated financial statements" Council for IFRS came to a conclusion about need of separate reflection of uncontrollable share from a controlled share of parent society. The question of reflection in the consolidated financial statements of goodwill with uncontrollable share as it arises not in the exchange transaction, and as a result of the comparative assessment received in the form of a difference between the current market value and balance cost of uncontrollable shares appeared not less debatable.

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

2. 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.

3. Primenenie MSFO: v 3 ch. / per. s angl. 7-e izd., pererab. i dop. M.: Yunayted Press, 2013. 3225 s.

4. Plotnikov V.S., Yusupova I.V. Evolyuciya koncepcii konsolidirovannoy finansovoy otchetnosti // Mezhdunarodnyy buhgalterskiy uchet. 2013. no 1 3. S. 2-7.

5. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 3 <<Obedinenie biznesa>>: Prikaz M-va finansov Ros. Federacii ot 25 noyab. 2011 g. no 1 60n (pril. 32).

6. Damodaran A. Investicionnaya ocenka: Instrumenty i metody ocenki lyubyh aktivov / per. s angl. 8-e izd., pererab i dop. M.: Alpina Pablisher, 201 4. 1 31 6 s.

7. Plotnikov V.S., Plotnikova O.V. Gudvill v konsolidirovannom uchete i otchetnosti // Mezhdunarodnyy buhgalterskiy uchet. 201 5. no 4 (346). S. 2-1 5.

8. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 13 <<Ocenka spravedlivoy stoimosti>>: Prikaz M-va finansov Ros. Federacii ot 18 iyulya 2012 g. no 1 06n (pril. 6).