Анализ метода избыточной прибыли при оценке стоимости гудвилла
How to calculate the value of company's goodwill? Answering this question, the author presents the main results of her study, the aim of which is to validate the method of redundant profit in the Russian practice (by the example of a particular firm). The author compares two methods of goodwill analysis: the method of redundant profit and the method of redundant resources.
This article is the second part of the historical review of the occurrence and development of conceptual approaches to measuring goodwill in economic science since the 70-ies of the 20 century to the present. The problem of goodwill measurement arose in economic science at the end of the 19th century and still discussed in the academic and practitioner communities around the world. Despite numerous studies and the adoption of accounting standards issued by various professional organizations internationally, existing opinions on this issue vary and change frequently. The need to preserve the established recognition criteria, on the one hand, and the need to provide useful information, on the other, has led to a number of controversial issues in the measurement and recognition of goodwill. In the study we analyze the historical experience in the form of goodwill perceptions, identifying historical patterns suitable for improvement of modern theory and practice of measuring goodwill. Methodological basis of the study consists of the works of distinguished scientists in the fields of accounting, international and generally accepted standards of accounting and reporting. The authenticity of the author’s findings confirmed by a logical use of scientific methods such as historical-and-comparative, historical-and-typological and historical-and-system method.
The author track back the transformation of methods of measuring goodwill in academic research and normative documents of the nineteenth and twentieth centuries. Separate section is devoted to modern concepts of goodwill measurement, which represents an alternative to the existing accounting standards. А gradual, cumulative and cyclical process of development of methods for measuring goodwill was identified. We found that in periods of economic growth the paradigm of current value usually dominates, while in periods of recession the historical cost paradigm is rolled back.
Importance. Among the major accounting problems yet to be solved, accounting for goodwill is the most controversial and therefore requiring priority attention issue. The subject of the article is a historical overview of the origin and development of goodwill as an accounting object.
Objective. The purpose of the study is an analysis of the historical experience in the form of goodwill perceptions, identifying historical patterns suitable for improvement of modern theory and practice of accounting.
Methods. Methodological basis of the study consists of the works of distinguished domestic and foreign scientists in the field of bookkeeping and accounting. The authenticity of the author’s findings is confirmed by a logical use of scientific methods such as historical-and-comparative, historical-and-typological and historical-and-system method.
Results. In the paper, we research the ways of historical evolution of the goodwill as. We track the transformation of goodwill perceptions in the foreign literature of the nineteenth and twentieth centuries. We consider a variety of approaches to the definition of goodwill, the choice of valuation and accounting method. We characterize the main theories of goodwill accounting (superprofit theory, momentum theory, theory of the dynamic and actuarial school). Finally, we identify the differences in approaches to the concept, valuation method and accounting treatment of goodwill in English-speaking countries (United States, United Kingdom), continental European countries (France, Germany), Japan.
Application. Research results can be applied in educational, methodical and scientific work and are intended for a broad readership: scientists, students, bachelors, masters, postgraduates, teachers interested in this subject.
Conclusions and Relevance. We draw the conclusions about a gradual and cumulative process of development of goodwill theory, which is still in search of more perfect models of accounting treatment. The relevance of these findings is that they enable to uncover the origins of the reluctance of accountants to adopt new practices and ideas (i.e. IFRS3), combined with their hesitancy to discard considering goodwill as a mere difference or balancing item. It is proposed to shift from a "top-down" to the "bottom-up" approach for a fair statement of goodwill.
Book “Corporate Reputation and the News Media: Agenda-Setting within Business News Coverage in Developed, Emerging, and Frontier Markets” edited by C. Carroll was published in 2012. This work is devoted to analysis of the impact of the discussion in the media on the image of companies and their fame. The authors parse the situation in 24 countries around the world. The review is expected to answer a series of questions related to the book. In particular, we focus on such aspects as "Why it was worth writing?", "What is the study design?" and "What conclusions about the situation in Russia do the author?" Despite the fact that description of the situation in Russia was not so successful as analysis for some other countries, the book may be really useful for researchers who works in area of mass communication studies, especially if they concentrate on agenda-setting theory. The book review concludes that this monograph is helpful for authors who just begin investigation in this sphere, because it provides a lot of example how such studies may be organized (sample of companies and publications, period of time, etc.).