IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/95329.html
   My bibliography  Save this paper

Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба
[Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]

Author

Listed:
  • Atanasov, Atanas

Abstract

The purpose of this article is to review and analyze existing practices in the accounting regulation of post-reputation accounting as one of the major problems in the field of accounting harmonization by not aiming to critically analyze individual regulations in terms of their relevance. The objective analysis of the reviewed regulations allows us to summarize that the existing order for carrying out the ex post evaluation of the reputation and the specified disclosure elements are very important in order to obtain real indications of the business situation and the need for impairment but on the other hand they are extremely sensitive and easy to manipulate, as they use internal assumptions and assessments of enterprise management that are extremely difficult to verify. We believe that this is one of the main prerequisites for changing the regime in subsequent accounting for goodwill.

Suggested Citation

  • Atanasov, Atanas, 2019. "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper 95329, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:95329
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/95329/1/MPRA_paper_95329.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Julie Cooper, 2007. "Debating Accounting Principles and Policies: the Case of Goodwill, 1880-1921," Accounting History Review, Taylor & Francis Journals, vol. 17(2), pages 241-264.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
    2. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755.

    More about this item

    Keywords

    goodwill accounting; subsequent evaluation; IFRS; FASB;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:95329. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.