Issues relating to goodwill valuation
According to both theoretical and empirical research results, this paper has the aim to determine, the extent to which the current accounting regulatory framework (IFRS 3 and IAS 36) offers an adequate basis for correct valuation of goodwill. We have researched all the available critical reviews of...
| Permalink: | http://skupni.nsk.hr/Record/nsk.NSK01001137735/Details |
|---|---|
| Matična publikacija: |
Ekonomski pregled (Online) 72 (2021), 2 ; str. 249-271 |
| Glavni autori: | Gadžo, Amra (Author), Veledar, Benina |
| Vrsta građe: | e-članak |
| Jezik: | eng |
| Predmet: | |
| Online pristup: |
https://doi.org/10.32910/ep.72.2.5 Ekonomski pregled (Online) Hrčak |
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| 008 | 220511s2021 ci d |o |0|| ||eng | ||
| 024 | 7 | |2 doi |a 10.32910/ep.72.2.5 | |
| 035 | |a (HR-ZaNSK)001137735 | ||
| 040 | |a HR-ZaNSK |b hrv |c HR-ZaNSK |e ppiak | ||
| 041 | 0 | |a eng |b hrv | |
| 042 | |a croatica | ||
| 044 | |a ci |c hr | ||
| 080 | 1 | |a 657 |2 2011 | |
| 100 | 1 | |a Gadžo, Amra |4 aut | |
| 245 | 1 | 0 | |a Issues relating to goodwill valuation |h [Elektronička građa] : |b evidence from companies in Federation of Bosnia and Herzegovina / |c Amra Gadžo, Benina Veledar. |
| 300 | |b Graf. prikazi. | ||
| 504 | |a Bibliografija: 23 jed. | ||
| 504 | |a Summary ; Sažetak. | ||
| 520 | |a According to both theoretical and empirical research results, this paper has the aim to determine, the extent to which the current accounting regulatory framework (IFRS 3 and IAS 36) offers an adequate basis for correct valuation of goodwill. We have researched all the available critical reviews of the accounting treatment of goodwill and the quality of applying accounting regulations onto expression of the goodwill position in BH companies" practices. The empirical research was conducted on all the companies in the Federation of Bosnia and Herzegovina (FBiH), which recorded goodwill in their balance sheets in the period from 2013 to 2018. The research results have shown a high level of subjectivity in the process of determining the value of goodwill, and great discrepancies in adhering to the accounting regulations in the part of additional valuation and expression of goodwill value in financial reports. This resulted in the fact that the share of companies in FBiH which express decreased values of goodwill is far greater than the share of companies in the European union (EU). The main contribution of this paper is the fact that this is the first comprehensive research on evaluation of goodwill in FBiH companies in comparison to the situation in the EU. Also, it confirms the Agency Theory and shows great subjectivity in evaluation which results in an unjustified expression of a higher operative success in financial reports. | ||
| 520 | |a Rad ima za cilj utvrditi, kako spram teorijskih tako i empirijskih rezultata istraživanja, koliko trenutačni računovodstveni regulatorni okvir (IFRS 3 i IAS 36) pruža adekvatnu osnovu za pravilno vrednovanje goodwill-a. Istražili smo kritičke osvrte na računovodstveni tretman goodwilla, te kvalitetu primjene računovodstvene regulative na iskazivanje pozicije goodwill-a u praksi kompanija u BiH. Provedeno je empirijsko istraživanje nad cjelokupnom populacijom kompanija u Federaciji Bosne i Hercegovine (FBiH), koji su u periodu od 2013. do 2018. godine imali evidentiran goodwill u svojoj bilanci. Rezultati istraživanja pokazuju visok nivo subjektivnosti pri određivanju vrijednosti goodwill-a, te velike nedosljednosti u poštivanju računovodstvene regulative u dijelu naknadnog vrednovanja i iskazivanja vrijednosti goodwill-a u financijskim izvještajima. To je rezultiralo činjenicom da učešće kompanija u FBiH koje iskazuju umanjenje vrijednosti goodwill-a, bude daleko veće nego učešće kompanija u Evropskoj uniji (EU). Glavni doprinos rada se ogleda u činjenici da je ovo prvo sveobuhvatno istraživanje o načinu vrednovanja goodwill-a u kompanijama FBiH, te komparaciji sa stanjem u EU. Također, znanstveni doprinos leži i u potvrdi Agencijske teorije, te velike subjektivnosti u vrednovanju, što rezultira neopravdanim iskazivanjem višeg poslovnog rezultata u financijskim izvještajima. | ||
| 653 | 0 | |a Računovodstvo |a Goodwill | |
| 653 | 5 | |a Federacija Bosne i Hercegovine | |
| 700 | 1 | |a Veledar, Benina |4 aut | |
| 773 | 0 | |t Ekonomski pregled (Online) |x 1848-9494 |g 72 (2021), 2 ; str. 249-271 |w nsk.(HR-ZaNSK)000534041 | |
| 981 | |b Be2021 |b B02/21 | ||
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| 856 | 4 | 0 | |u http://www.hde.hr/sadrzaj_en.aspx?Podrucje=1744 |y Ekonomski pregled (Online) |
| 856 | 4 | 1 | |y Digitalna.nsk.hr |
| 856 | 4 | 0 | |u https://hrcak.srce.hr/255840 |y Hrčak |