Information Restrictions of the Russian Concept of Goodwill Accounting and the Vector of its Development

Information Restrictions of the Russian Concept of Goodwill Accounting and the Vector of its Development

This article considers the information restrictions preventing users of financial reporting from getting reliable information about such a special resource of a company as goodwill. These restrictions result from lacking accuracy in defining basic notions, non-observance of legal forms and economic...

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Bibliographic Details
Main Authors: P. P. Baranov, Y. I. Ustinova, A. P. Voewodin
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
деловая репутация
гудвилл
нематериальные активы
имущественный комплекс
объединения бизнесов
деловая репутация дочерних организаций
сводная отчетность
консолидированная отчетность
business reputation
goodwill
intangible assets
property complex (portfolio of assets)
mergers and acquisitions
subsidiary’s business reputation
aggregated reporting
consolidated reporting
Online Access:https://accounting.fa.ru/jour/article/view/124

Internet

https://accounting.fa.ru/jour/article/view/124

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