Internally Generated Goodwill Assessment: Contemporary Times Requirement or Not?

Petrović, Zoran; Stefanović, Danka; Milojević, Marko; Stanić, Nenad; Marković, Velisav; Jager, Božidar; Arežina, Nada; Knežević, Goranka; Simeunović, Nataša; Vukićević, Sofija; Jeremić, Zoran; Terzić, Ivica; Avlijaš, Goran; Avlijaš, Radoslav; Heleta, Milenko; Vićentijević, Kosana; Fijałkowska, Dominika; Muszyński, Michał; Pauka, Marek; Kukobat, Lazo; Desivojević-Cvetković, Marija; Mirdala, Rajmund; Mizdraković, Vule; Raguž, Ivona Vrdoljak; Drljača, Dejan; Barjaktarović, Lidija; Lika, Selim; Jeremić, Nebojša; Jovanović, Tatjana; Miletić, Dragan; Đoković, Filip; Boljanović, Jelena Đorđević; Kulović, Dženan; Vukadinović, Predrag; Kostić, Marija; Stanišić, Nemanja; Marković, Vladimir; Luty, Piotr; Veskovic, Nino

doi:10.15308/finiz-2014-81-84

Cited by 2 publications

(1 citation statement)

References 3 publications

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“…Its accounting is regulated by the International Accounting Standard 38 Intangible Assets (IAS 38). Ac-cording to IAS 38 internally generated goodwill cannot be recognized as an asset because it does not represent enter-prise´s resource that meet all listed criteria: (i) identification; (ii) control; (iii) measurable (Stefanovic et al, 2014). Internally generated goodwill will be the main subject of interest in the paper, hereinafter referred as to "Goodwill".…”

Section: Introductionmentioning

confidence: 99%

Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic

et al. 2019

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Background and purpose: Knowing key indicators of goodwill value can contribute to its effective management and growth of the market value of the enterprise. The purpose of this research is to identify individual goodwill indicators. The paper aim is to obtain potential indicators of enterprise goodwill under the conditions of the Slovak Republic. Design/Methodology/Approach: Paper data included 11,483 financial statements of Slovak enterprises in 2017. The value of residual enterprise income represents the value of goodwill. Input data for the identification of goodwill indicators represented 15 financial-economic variables. Outliers in data were searched and removed through an interquartile range. Multicollinearity among input variables, by the coefficient of determination and variance inflation factor, was also analysed. A statistically significant correlation between goodwill and its potential indicator were tested by the significance test of the Pearson correlation coefficient and correlation matrixes. Results: Research results reveal the existence of a statistically significant correlation between goodwill and 8 input variables, which represent its potential vital indicators. Conclusion: Paper findings bring new possibilities for goodwill management, which may create an essential competitive advantage of a company. For the scientific community, the findings represent sources of potential goodwill indicators which can be used for the creation of the new model of goodwill valuation in future research.

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Section: Introductionmentioning

confidence: 99%

Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic

et al. 2019

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Облік Гудвілу Як Компоненти Капіталу В Інтегрованому Звітуванні Зі Сталого Розвитку

Костюченко,

Фесенко,

Цибанюк

et al. 2024

GoS

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Зростання попиту користувачів на інформацію про вартість підприємства у часовій перспективі з врахуванням ризиків і можливостей сприяло появі інтегрованого звіту, в якому основними елементами є різні види капіталу. Гудвіл є компонентом капіталу. Залежно від сутності гудвілу з’ясовано, що він може відображатися у складі інтелектуального, людського, соціального капіталу та взаємовідносин. Розглянуто облік та звітування про гудвіл у фінансовій (консолідованій) звітності. Запропоновано підходи до оцінення гудвілу в системі інтегрованого звітування з позиції розкриття його природи через шляхи виникнення.

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Internally Generated Goodwill Assessment: Contemporary Times Requirement or Not?

Cited by 2 publications

References 3 publications

Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic

Analysis of Internally Generated Goodwill Indicators: A Case Study of the Slovak Republic

Облік Гудвілу Як Компоненти Капіталу В Інтегрованому Звітуванні Зі Сталого Розвитку

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