Організаційно-методичне забезпечення обліку гудвілу під час придбання (корпоратизації) підприємства

Abstract

Досліджено питання актуалізації обліку операцій із гудвілу під час придбання (корпоратизації) на сучасному етапі. Охарактеризовано суть поняття «гудвіл» з економічної та бухгалтерської точок зору, визначено характерні ознаки та складові гудвілу з метою прийняття рішення щодо доцільності придбання (корпоратизації) підприємства. Рекомендовано елементи організаційно-технічного та методичного забезпечення облікової політики в частині операцій, що приводять до виникнення гудвілу.

The item of the actualization of goodwill transactions accounting during the acquisition (corporatization) at the present stage is studied. An overview of the «goodwill» concept is made from economic and accounting points of view, and according to international and national accounting standards. Specific features and components of goodwill have been determined to make a decision whether to purchase (corporatize) an enterprise. The authors suggest to pay attention to the marketing, financial, social and technical components of goodwill during the acquisition (corporatization) of the enterprise, each of them includes a list of elements that will allow to broaden information support for calculating financial and non-financial indicators of the enterprise, considered as an acquisition target. The expediency of the accounting policy development in the part of operations leading to the goodwill increase is substantiated. In the accounting policy, in term of goodwill it is advisable to prescribe such items as: determination of fair value for the acquired identified assets, liabilities and contingencies; initial goodwill evaluation; the method of determining a goodwill value during the acquisition of the company; costs referring to the initial recognition and changes in the value of assets carried at fair value; estimate at the balance sheet date; methodical provision of goodwill accounting; disclosure of information in the financial statements. To optimize the process of accounting goodwill transactions, it is recommended to use the information model of accounting policy in the part of goodwill transactions under the conditions of acquisition the other existing business. The structure of the information model includes organizational and technical support: legislative, regulatory and legal framework, a list of goodwill transactions accounting, documentation of goodwill transactions accounting, operating chart of accounts, forms of managerial reporting, the disclosure of information about goodwill in financial statements (goodwill recognized for the reporting year; goodwill included in the disposal group held for sale; the amount of goodwill impairment losses). The structure of the information model also includes methodological support (methods of assets and liabilities assessment during the acquisition of the enterprise (at market value-securities, fixed assets; intangible assets; at selling prices - finished products, goods; at present (discounted) amoun - receivables, current and long-term liabilities), goodwill calculation method (proportionate or complete), method of accounting for assets, liabilities and contingencies, method of accounting for goodwill during the acquisition (corporatization) of enterprise and its write-off).