合并财务报表中的商誉计量

S. Semenova
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引用次数: 0

摘要

就资本化价值、收入和利润而言,最大的企业是通过企业合并形成的。合并财务报表对于用户和利益相关者评估风险、前景和分析集团内各公司之间的互动无疑具有重要价值。合并财务报表的特殊指标,如商誉,可以估算企业合并中被收购公司的预期价值。然而,现行方法无法对构成商誉的价值的所有方面进行评估。本文旨在根据投资者和管理者的利益和需求,对企业合并中的商誉评估方法进行补充,以便在合并财务报表中进一步证实披露。研究方法基于系统方法、批判性分析、综合、归纳和演绎、比较、商誉计算的经济数学方法以及合并报告原则的概括。通过对主要国际标准的分析,我们确定了对不同类型的企业合并采用收购法的特殊性。对被投资企业的所有权份额决定了影响的性质和合并方法。商誉是企业合并中收购价格与所购净资产公允价值之间的差额。公司合并时,商誉反映了业务的无形方面和预期增值,是投资对象。因此,根据《国际财务报告准则》,确定了企业合并期间商誉的估值方法,以便在合并财务报表中披露。此外,还对一组互补的商誉估值方法进行了系统化,以确定和证明形成被投资公司未披露附加值的所有方面。建议的方法允许在商誉估值中考虑各利益相关者的利益。至关重要的是,要将财务报表中披露的商誉视为母公司同意并愿意支付更多,其依据是通过综合商誉估值方法获得的证据和计算结果。研究的验证假设表明,为了在合并期间对商誉进行合理估值,有必要对现有方法进行补充,并衡量品牌价值、长期稳定性、可持续发展、企业社会责任,以及利用人工智能。商誉反映了战略价值,但如果其价值没有预期利润的充分支持,也可能出现减值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Goodwill measurement in consolidated financial statements
The largest business in terms of capitali­zation value, revenues and profits was formed as a result of a business combination. Consolidated financial statements are of undoubted value to users and stakeholders in assessing risks, prospects and analyzing the interaction of companies within the group. Special indicators of consolidated financial statements, such as goodwill, allow estimating the expected value of acquired companies in a business combination. However, the current methodology does not allow for the evaluation of all aspects of value that constitute goodwill. The aim of the article is to supplement the methods of goodwill valuation in business combinations for further substan­tiated disclosure in consolidated finan­cial statements, in accordance with the interests and needs of investors and managers. The research methodology is based on a systematic approach, critical analysis, synthesis, induction and deduc­tion, comparison, economic-mathematical methods of goodwill calculation, and genera­lization of principles of consolidated reporting. An analysis of key international standards allowed us to determine the peculiarities of applying the acquisition method for different types of business combinations. The share of ownership in an investee determines the nature of influence and the method of consolidation. Goodwill is the difference between the purchase price and the fair value of the net assets acquired in a business combination. When companies merge, goodwill reflects the intangible aspects of the business and the expected added value, which serves as the investment object. Therefore, methods for valuing goodwill during business combinations are identified to disclose in consolidated finan­cial statements in accordance with IFRS. Additionally, a group of complementary good­will valuation methods is systematized to determine and justify all aspects of forming the undisclosed added value of the investee compa­ny. The proposed methodology allows for considering the interests of various stakeholders in goodwill valuation. It is crucial to regard the goodwill disclosed in the financial statements as consent and willingness of the parent company to pay more, based on evidence and calculations obtained through a comprehensive goodwill valuation methodology. The proven hypothesis of the research suggests that for a justified valuation of goodwill during consolidation, it is necessary to supplement existing approaches and measure the value of brand, long-term stability, sustainable development, corporate so­ci­al responsibility, and utilize artificial intelli­gence. Goodwill reflects strategic value but may also be subject to impairment if its value is not sufficiently supported by expected profits. 
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