384 research outputs found

    Current trends in European sustainability reporting legislation

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    An increasing number of non-financial indicators and risks related to the social, environmental and governmental aspects of the activity have a significant impact on the global value of a company in last years. The purpose of this article is to be reviewed European sustainability reporting landscape and to carry out a critical analysis of the legislation of sustainability reporting, and on this basis the main problems and perspectives in its development to ne outlined. Our findings suggest that the creation of two parallel regimes for non-financial reporting will create further confusion among companies as to which standards to be applied

    COVID-19 as a triggering event in the goodwill impairment testing

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    The purpose of this article is to review and analyze the existing regulation of the accounting impairment of goodwill in the financial statements of enterprises in the light of the COVID-19 pandemic, answering the question of whether COVID-19 can be considered as a β€œtriggering event” in the performance of the impairment test. As a result of the study it was concluded that the assessment of whether COVID-19 is a "triggering event” with material impact on goodwill impairment should be made on the basis of enterprise-specific indicators and should be performed holistically

    INCREASING THE EFFECIENCY OF LASER MARKING OFALUMINUM ALLOYS BY DOUBLE WRITING OF THE SYMBOLS

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    A comparison is made between samples marked by writing letters and symbols once, with these marked by twice but writing with two times greater velocity. As a consequence of the sharp decreasing of the main characteristic of the material –its reflective index, in the second case we received an enhancement of the effectiveness of the laser marking, decreasing energy use at the same time. Experimental studies have been carried out with a CuBr (copper bromide vapour) laser for specific mechanical engineering details.

    УправлСнски аспСкти Π½Π° счСтоводната ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° Ρ‚ΡŠΡ€Π³ΠΎΠ²ΡΠΊΠ°Ρ‚Π° рСпутация

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    Π Π΅Π΄ΠΈΡ†Π° Π°Π²Ρ‚ΠΎΡ€ΠΈ Ρ„ΠΎΡ€ΠΌΡƒΠ»ΠΈΡ€Π°Ρ‚ срСд основнитС Π΄Π΅Ρ‚Π΅Ρ€ΠΌΠΈΠ½Π°Π½Ρ‚ΠΈ ΠΏΡ€ΠΈ ΠΏΡ€ΠΈΠ·Π½Π°Π²Π°Π½Π΅ Π½Π° счСтоводна ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° рСпутацията качСството Π½Π° ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½ΠΎΡ‚ΠΎ ΡƒΠΏΡ€Π°Π²Π»Π΅Π½ΠΈΠ΅ ΠΈ частнитС ΠΌΠΎΡ‚ΠΈΠ²ΠΈ Π½Π° ΠΈΠ·ΠΏΡŠΠ»Π½ΠΈΡ‚Π΅Π»Π½ΠΈΡ‚Π΅ Π΄ΠΈΡ€Π΅ΠΊΡ‚ΠΎΡ€ΠΈ ΠΈ Π³Π»Π°Π²Π½ΠΈΡ‚Π΅ ΠΌΠ΅Π½ΠΈΠ΄ΠΆΡŠΡ€ΠΈ Π½Π° ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΠΈΡ‚Π΅. Π‘ΡŠΡ‰Π΅ΡΡ‚Π²ΡƒΠ²Π°Ρ‚ Π΄ΠΎΡΡ‚Π°Ρ‚ΡŠΡ‡Π½ΠΎ Π΅ΠΌΠΏΠΈΡ€ΠΈΡ‡Π½ΠΈ изслСдвания, ΠΊΠΎΠΈΡ‚ΠΎ ΠΏΠΎΠΊΠ°Π·Π²Π°Ρ‚, Ρ‡Π΅ Π²Ρ€ΡŠΠ·ΠΊΠ°Ρ‚Π° ΠΌΠ΅ΠΆΠ΄Ρƒ Ρ€Π°Π·ΠΌΠ΅Ρ€Π° Π½Π° ΠΏΡ€ΠΈΠ·Π½Π°Ρ‚Π°Ρ‚Π° рСпутация ΠΈ Ρ€Π°Π·ΠΌΠ΅Ρ€Π° Π½Π° бонуситС Π½Π° ΠΌΠ΅Π½ΠΈΠ΄ΠΆΠΌΡŠΠ½Ρ‚Π° Π΅ Π·Π½Π°Ρ‡ΠΈΠΌΠ°. Π‘ΡŠΡ‰Π΅ΡΡ‚Π²ΡƒΠ²Π°Ρ‰Π°Ρ‚Π° ΠΌΠ΅Ρ‚ΠΎΠ΄ΠΈΠΊΠ° Π·Π° ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° рСпутацията, ΠΏΠΎΠΊΠ°Π·Π²Π°, Ρ‡Π΅ Π² Π·Π½Π°Ρ‡ΠΈΡ‚Π΅Π»Π½Π° стСпСн Ρ‚Π΅ΡΡ‚ΡŠΡ‚ Π·Π° ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π΅ Π±Π°Π·ΠΈΡ€Π°Π½ Π½Π° Ρ€Π°Π·Π»ΠΈΡ‡Π½ΠΈ управлСнски Ρ€Π΅ΡˆΠ΅Π½ΠΈΡ ΠΈ очаквания, ΡΠ²ΡŠΡ€Π·Π°Π½ΠΈ с Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΎΠ½ΠΈΡ€Π°Π½Π΅Ρ‚ΠΎ Π½Π° прСдприятиСто слСд бизнСскомбинацията, ΠΊΠΎΠ΅Ρ‚ΠΎ Π²ΠΎΠ΄ΠΈ Π΄ΠΎ Π²ΡŠΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡ‚ΠΈ Π·Π° ΠΌΠ°Π½ΠΈΠΏΡƒΠ»ΠΈΡ€Π°Π½Π΅ Π½Π° тСстовСтС Π·Π° ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° рСпутацията, Π° ΠΎΡ‚ Ρ‚ΡƒΠΊ ΠΈ Π½Π° финансовитС Ρ€Π΅Π·ΡƒΠ»Ρ‚Π°Ρ‚ΠΈ ΠΎΡ‚ дСйността Π½Π° прСдприятиСто ΠΊΠ°Ρ‚ΠΎ цяло. English Abstract: Many authors formulate the quality of corporate governance and the private motives of executive directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is enough empirical research to show that there is a significant relationship between the amount of recognized goodwill and the amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the impairment test is based on various management decisions and expectations related to the operation of the entity after the business combination, which leads to opportunities to manipulate the impairment tests of goodwill and the financial performance of the enterprise as a whole

    НСфинансовата информация във финансовитС ΠΎΡ‚Ρ‡Π΅Ρ‚ΠΈ ΠΊΠ°Ρ‚ΠΎ Π΅Π»Π΅ΠΌΠ΅Π½Ρ‚ Π½Π° ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½Π°Ρ‚Π° социална отговорност ΠΈ прСдпоставка Π·Π° устойчиво Ρ€Π°Π·Π²ΠΈΡ‚ΠΈΠ΅

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    Bulgarian Abstract: ΡŠΠΏΡ€ΠΎΡΠΈΡ‚Π΅ Π·Π° оповСстяванСто Π½Π° финансовата ΠΈ нСфинансовата информация Π·Π° дСйността Π½Π° прСдприятията Π²ΠΈΠ½Π°Π³ΠΈ са Π·Π°Π΅ΠΌΠ°Π»ΠΈ Π²Π°ΠΆΠ½ΠΎ място ΠΊΠ°ΠΊΡ‚ΠΎ Π² изслСдванията Π² спСциализираната Π»ΠΈΡ‚Π΅Ρ€Π°Ρ‚ΡƒΡ€Π°, Ρ‚Π°ΠΊΠ° ΠΈ срСд бизнСс срСдитС. На ΡΡŠΠ²Ρ€Π΅ΠΌΠ΅Π½Π½ΠΈΡ Π΅Ρ‚Π°ΠΏ Π½Π° икономичСско Ρ€Π°Π·Π²ΠΈΡ‚ΠΈΠ΅ Π½Π°Π²Ρ€Π΅ΠΌΠ΅Π½Π½Π°Ρ‚Π°, Π°Π΄Π΅ΠΊΠ²Π°Ρ‚Π½Π°, ΠΊΠΎΡ€Π΅ΠΊΡ‚Π½Π° ΠΈ ясно оповСстСна информация Π²ΠΈΠ½Π°Π³ΠΈ Π΄Π°Π²Π° прСдимство Π½Π° Ρ‚Π΅Π·ΠΈ, ΠΊΠΎΠΈΡ‚ΠΎ ΠΈΠΌΠ°Ρ‚ Π΄ΠΎΡΡ‚ΡŠΠΏ Π΄ΠΎ нСя. НСфинансовата информация ΠΏΠΎ своята ΡΡŠΡ‰Π½ΠΎΡΡ‚ Π΅ нСколичСствСна информация. Вя ΡΡŠΠ΄ΡŠΡ€ΠΆΠ° ΠΏΠΎ-скоро качСствСни характСристики Π·Π° ΠΎΠ±Π΅ΠΊΡ‚ΠΈΡ‚Π΅ Π½Π° ΠΎΡ‚Ρ‡ΠΈΡ‚Π°Π½Π΅ ΠΈ Π·Π° прСдприятиСто ΠΊΠ°Ρ‚ΠΎ цяло, Π²ΠΊΠ»ΡŽΡ‡Π΅Π½Π° Π² Π“Π€Πž ΠΈΠ»ΠΈ оповСстСна ΠΏΠΎ Π΄Ρ€ΡƒΠ³ ΠΎΡ„ΠΈΡ†ΠΈΠ°Π»Π΅Π½ Π½Π°Ρ‡ΠΈΠ½. Към нСя ΠΌΠΎΠΆΠ΅ Π΄Π° сС причислят: информацията Π·Π° корпоративния ΠΌΠ΅Π½ΠΈΠ΄ΠΆΠΌΡŠΠ½Ρ‚ ΠΈ стратСгията Π½Π° прСдприятиСто, информация относно ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½Π°Ρ‚Π° социална ангаТираност Π½Π° компанията, срСдата Π² която Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΎΠ½ΠΈΡ€Π°, пазарния дял, ΠΊΠΎΠΉΡ‚ΠΎ ΠΈΠΌΠ°, броя Π½Π° ΠΊΠ»ΠΈΠ΅Π½Ρ‚ΠΈΡ‚Π΅, тСкучСството Π½Π° пСрсонала, информация Π·Π° Ρ„ΠΎΡ€ΠΌΠΈΡ€Π°Π½ΠΈ ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½ΠΈ ΠΊΡƒΠ»Ρ‚ΡƒΡ€Π½ΠΈ цСнности, Π·Π°Π»ΠΎΠΆΠ΅Π½ΠΈΡ‚Π΅ стратСгии Π·Π° Ρ€Π°Π·Π²ΠΈΡ‚ΠΈΠ΅ ΠΈ Ρ‚.Π½. НС Π²ΠΈΠ½Π°Π³ΠΈ ΠΎΠ±Π°Ρ‡Π΅ ΠΏΡƒΠ±Π»ΠΈΡ‡Π½Π°Ρ‚Π° финансова отчСтност Π΅ Π² ΡΡŠΡΡ‚ΠΎΡΠ½ΠΈΠ΅ Π΄Π° ΠΎΡ‚Π³ΠΎΠ²ΠΎΡ€ΠΈ Π½Π° ΠΈΠ½Ρ„ΠΎΡ€ΠΌΠ°Ρ†ΠΈΠΎΠ½Π½ΠΈΡ‚Π΅ Π½ΡƒΠΆΠ΄ΠΈ Π½Π° ΠΎΠ½Π΅Π·ΠΈ, ΠΊΠΎΠΈΡ‚ΠΎ сС нуТдаят ΠΎΡ‚ информацията ΠΈ Ρ‚ΠΎ Π½Π°ΠΉ-Π²Π΅Ρ‡Π΅ ΠΎΡ‚ Ρ‚Π°ΠΊΠ°Π²Π° с нСфинансов Ρ…Π°Ρ€Π°ΠΊΡ‚Π΅Ρ€, Π° Π² някои случаи пък ΡΡŠΡ‰Π°Ρ‚Π° Ρ‚Π°Π·ΠΈ отчСтност Π½Π΅ отразява ΠΏΠΎ Π½Π°ΠΉ-адСкватния Π½Π°Ρ‡ΠΈΠ½ Π½Π°ΡΡ‚ΡŠΠΏΠΈΠ»ΠΈΡ‚Π΅ Ρ€Π΅Π°ΠΊΡ†ΠΈΠΈ ΠΈ послСдици ΠΎΡ‚ ΠΎΡ‚Ρ‡ΠΈΡ‚Π°Π½Π΅Ρ‚ΠΎ Π½Π° влияниСто Π½Π° Ρ‚Π°Π·ΠΈ нСфинансова информация. Π¦Π΅Π»Ρ‚Π° Π½Π° настоящата публикация сС свСТда Π΄ΠΎ опрСдСлянС Π½Π° ролята ΠΈ Π·Π½Π°Ρ‡Π΅Π½ΠΈΠ΅Ρ‚ΠΎ Π½Π° нСфинансовата информация ΠΊΠ°Ρ‚ΠΎ Π΅Π»Π΅ΠΌΠ΅Π½Ρ‚ Π½Π° цялостната стратСгия Π·Π° ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½Π° отговорност ΠΈ ΠΊΠ°Ρ‚ΠΎ Π΅Π΄Π½Π° ΠΎΡ‚ прСдпоставкитС Π·Π° постиганС Π½Π° устойчив растСТ ΠΈ Ρ€Π°Π·Π²ΠΈΡ‚ΠΈΠ΅ Π½Π° прСдприятията. English Abstract: Issues of disclosure of financial and non-financial information about the companies have always held an important place in both the research literature and the business community. At the present stage of economic development of timely, adequate, correct and clearly disclosed information is always given to those who have access to it. Non-financial information is inherently non-quantitative information. It contains more qualitative characteristics of the object of counting and now generally included in the annual financial statements or disclosed in any other formal way. Thereto may be assigned: Corporate information management and business strategy, information on corporate social responsibility of the company, the environment in which it operates, market share, which is the number of clients, staff turnover, information formed corporate cultural values planned development strategies, etc. Not always, however, the public financial reporting is able to meet the information needs of those who need information and it mostly of such a non-financial nature, and in some cases even the same reporting does not reflect the most adequate way incident occurred and consequences of considering the effects of this non-financial information. The purpose of this publication is to determine the role and importance of non-financial information as part of the overall strategy for corporate responsibility and as a prerequisite for sustainable growth and development of enterprises

    РСпутацията ΠΊΠ°Ρ‚ΠΎ ΠΎΠ±Π΅ΠΊΡ‚ Π½Π° счСтоводството: ΠΏΡ€ΠΈΠ·Π½Π°Π²Π°Π½Π΅, оцСняванС, оповСстяванС

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    Goodwill has been a central topic in accounting for many years. It has always been the subject of many discussions and thus has given the whole face of business combinations. The debate about its essence, which began in the publications of the authors of the late 19th century, goes through its normative regulation and continues to its full force today. In this book the author has performed a critical review of the theoretical aspects of goodwill and development of its normative regulation. The main differences in the views of different researchers on the goodwill are outlined and the author's definition of the reputation category is presented as a result. There was made also a periodization in the development of the concept of reputation as a reporting entity. The financial statements of Bulgarian public companies participating in the formation of the BGBX 40 index have been examined and on that basis, guidance on how to improve its reporting, presentation and disclosure has been given. As a result of the research, it is concluded that the existing rules set out in the IAS / IFRS, on the one hand, are related to the implementation of overly complex procedures in their practical implementation and, on the other hand, allow for a relatively high level of subjectivity of the management of the enterprises in the evaluation of goodwill. The weaknesses identified with regard to goodwill in the financial statements are grounds for arguing that there is a need to change the subsequent reporting regime of goodwill. Specific suggestions to improve disclosures have been formulated and exemplary disclosure models have been developed under the current reporting regime in the applicable IAS / IFRS. They aim to improve the quality characteristics and increase the information value for the users of the financial statements

    Π˜Π½Ρ‚Π΅Π»Π΅ΠΊΡ‚ΡƒΠ°Π»Π½ΠΈΡΡ‚ ΠΊΠ°ΠΏΠΈΡ‚Π°Π» - основа Π½Π° ΡΡŠΠ²Ρ€Π΅ΠΌΠ΅Π½Π½ΠΈΡ бизнСс ΠΈ прСдизвикатСлство ΠΏΡ€Π΅Π΄ финансовата отчСтност

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    Bulgarian: Π’ настоящата публикация сС сподСля Ρ‚Π΅Π·Π°Ρ‚Π°, Ρ‡Π΅ Π² ΡΡŠΠ²Ρ€Π΅ΠΌΠ΅Π½Π½ΠΈΡ‚Π΅ икономичСски условия ролята Π½Π° ΠΊΠ°ΠΏΠΈΡ‚Π°Π»Π° ΠΊΠ°Ρ‚ΠΎ основа Π·Π° ΠΏΠ°Π·Π°Ρ€Π½ΠΈΡ‚Π΅ ΠΎΡ†Π΅Π½ΠΊΠΈ Π½Π° прСдприятиСто Π² нСговия Ρ‚Ρ€Π°Π΄ΠΈΡ†ΠΈΠΎΠ½Π΅Π½ смисъл, Ρ‚.Π΅. ΠΏΠΎΠ΄ Ρ„ΠΎΡ€ΠΌΠ°Ρ‚Π° Π½Π° финансов ΠΈ ΠΌΠ°Ρ‚Π΅Ρ€ΠΈΠ°Π»Π΅Π½ ΠΊΠ°ΠΏΠΈΡ‚Π°Π», постСпСнно намалява ΠΈ сС допълва ΠΈ замСства ΠΎΡ‚ нарастващата роля Π½Π° Π½Π΅ΠΌΠ°Ρ‚Π΅Ρ€ΠΈΠ°Π»Π½ΠΈΡ‚Π΅ Π°ΠΊΡ‚ΠΈΠ²ΠΈ. Π•Ρ‚ΠΎ Π·Π°Ρ‰ΠΎ сС счита, Ρ‡Π΅ ΡΡŠΠ²Ρ€Π΅ΠΌΠ΅Π½Π½ΠΈΡ‚Π΅ ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½ΠΈ ΠΎΡ‚Ρ‡Π΅Ρ‚ΠΈ трябва Π΄Π° осигуряват информация Π½Π΅ само ΠΏΠΎ ΠΎΡ‚Π½ΠΎΡˆΠ΅Π½ΠΈΠ΅ Π½Π° финансовото ΡΡŠΡΡ‚ΠΎΡΠ½ΠΈΠ΅ Π½Π° прСдприятиСто, Ρ€Π°Π·Π³Π»Π΅ΠΆΠ΄Π°Π½ΠΎ Π² традиционния ΠΌΡƒ смисъл, Π° ΠΈ ΠΏΠΎ ΠΎΡ‚Π½ΠΎΡˆΠ΅Π½ΠΈΠ΅ Π½Π° стратСгичСскитС Ρ†Π΅Π»ΠΈ, ΠΈΠ·ΠΏΠΎΠ»Π·Π²Π°Π½Π΅Ρ‚ΠΎ Π½Π° рСсурситС, интСлСктуалния ΠΊΠ°ΠΏΠΈΡ‚Π°Π», социално-ΠΎΡ‚Π³ΠΎΠ²ΠΎΡ€Π½ΠΈΡ‚Π΅ ΠΏΡ€Π°ΠΊΡ‚ΠΈΠΊΠΈ ΠΈ Ρ‚.Π½., ΠΊΠΎΠ΅Ρ‚ΠΎ става посрСдством ΠΏΡ€ΠΈΠ»Π°Π³Π°Π½Π΅Ρ‚ΠΎ Π½Π° концСпцията Π·Π° ΠΈΠ½Ρ‚Π΅Π³Ρ€ΠΈΡ€Π°Π½ΠΎΡ‚ΠΎ ΠΎΡ‚Ρ‡ΠΈΡ‚Π°Π½Π΅. По Ρ‚ΠΎΠ·ΠΈ Π½Π°Ρ‡ΠΈΠ½ ΠΏΠΎΠ»Π·Π²Π°Ρ‚Π΅Π»ΠΈΡ‚Π΅ Ρ‰Π΅ ΠΌΠΎΠ³Π°Ρ‚ Π΄Π° ΠΎΠ±Π΅Π·ΠΏΠ΅Ρ‡Π°Ρ‚ Π·Π½Π°Ρ‡ΠΈΡ‚Π΅Π»Π½ΠΎ ΠΏΠΎ-високитС си ΠΈΠ½Ρ„ΠΎΡ€ΠΌΠ°Ρ†ΠΈΠΎΠ½Π½ΠΈ ΠΈ ΠΊΠΎΠΌΡƒΠ½ΠΈΠΊΠ°Ρ†ΠΈΠΎΠ½Π½ΠΈ Π½ΡƒΠΆΠ΄ΠΈ, ΠΎΡ‚ΠΊΠΎΠ»ΠΊΠΎΡ‚ΠΎ са ΠΈΠΌΠ°Π»ΠΈ ΠΏΡ€Π΅Π΄ΠΈ Π³ΠΎΠ΄ΠΈΠ½ΠΈ ΠΈ Ρ‚ΠΎΠ²Π° Π΄Π° ΠΈΠΌ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈ Π² ΠΊΡ€Π°ΠΉΠ½Π° смСтка Π΄Π° си обяснят ΠΌΠΎΠ΄Π΅Π»Π°, ΠΏΠΎ ΠΊΠΎΠΉΡ‚ΠΎ прСдприятиСто създава стойност. ΠšΠ»ΡŽΡ‡ΠΎΠ²ΠΈ Π΄ΡƒΠΌΠΈ: ΠΈΠ½Ρ‚Π΅Π»Π΅ΠΊΡ‚ΡƒΠ°Π»Π΅Π½ ΠΊΠ°ΠΏΠΈΡ‚Π°Π», счСтоводна стойност, ΠΏΠ°Π·Π°Ρ€Π½Π° стойност, ΠΈΠ½Ρ‚Π΅Π³Ρ€ΠΈΡ€Π°Π½ΠΎ ΠΎΡ‚Ρ‡ΠΈΡ‚Π°Π½Π΅ Abstract This paper shares the view that in the current economic context, the role of capital as a basis for the company's market assessments in its traditional sense, in the form of financial and tangible capital, is gradually decreasing and supplemented and replaced by the growing role of intangible assets. That is why we believe that modern corporate reports should provide information not only about the financial situation of an enterprise in its traditional sense, but also about strategic goals, resource use, intellectual capital, socially responsible practices, and through the implementation of the concept of integrated reporting. In this way, users will be able to deliver significantly higher information and communication needs than they had years before, and ultimately allow them to explain the model in which the business generates value

    УправлСнски аспСкти Π½Π° счСтоводната ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° Ρ‚ΡŠΡ€Π³ΠΎΠ²ΡΠΊΠ°Ρ‚Π° рСпутация

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    Π Π΅Π΄ΠΈΡ†Π° Π°Π²Ρ‚ΠΎΡ€ΠΈ Ρ„ΠΎΡ€ΠΌΡƒΠ»ΠΈΡ€Π°Ρ‚ срСд основнитС Π΄Π΅Ρ‚Π΅Ρ€ΠΌΠΈΠ½Π°Π½Ρ‚ΠΈ ΠΏΡ€ΠΈ ΠΏΡ€ΠΈΠ·Π½Π°Π²Π°Π½Π΅ Π½Π° счСтоводна ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° рСпутацията качСството Π½Π° ΠΊΠΎΡ€ΠΏΠΎΡ€Π°Ρ‚ΠΈΠ²Π½ΠΎΡ‚ΠΎ ΡƒΠΏΡ€Π°Π²Π»Π΅Π½ΠΈΠ΅ ΠΈ частнитС ΠΌΠΎΡ‚ΠΈΠ²ΠΈ Π½Π° ΠΈΠ·ΠΏΡŠΠ»Π½ΠΈΡ‚Π΅Π»Π½ΠΈΡ‚Π΅ Π΄ΠΈΡ€Π΅ΠΊΡ‚ΠΎΡ€ΠΈ ΠΈ Π³Π»Π°Π²Π½ΠΈΡ‚Π΅ ΠΌΠ΅Π½ΠΈΠ΄ΠΆΡŠΡ€ΠΈ Π½Π° ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΠΈΡ‚Π΅. Π‘ΡŠΡ‰Π΅ΡΡ‚Π²ΡƒΠ²Π°Ρ‚ Π΄ΠΎΡΡ‚Π°Ρ‚ΡŠΡ‡Π½ΠΎ Π΅ΠΌΠΏΠΈΡ€ΠΈΡ‡Π½ΠΈ изслСдвания, ΠΊΠΎΠΈΡ‚ΠΎ ΠΏΠΎΠΊΠ°Π·Π²Π°Ρ‚, Ρ‡Π΅ Π²Ρ€ΡŠΠ·ΠΊΠ°Ρ‚Π° ΠΌΠ΅ΠΆΠ΄Ρƒ Ρ€Π°Π·ΠΌΠ΅Ρ€Π° Π½Π° ΠΏΡ€ΠΈΠ·Π½Π°Ρ‚Π°Ρ‚Π° рСпутация ΠΈ Ρ€Π°Π·ΠΌΠ΅Ρ€Π° Π½Π° бонуситС Π½Π° ΠΌΠ΅Π½ΠΈΠ΄ΠΆΠΌΡŠΠ½Ρ‚Π° Π΅ Π·Π½Π°Ρ‡ΠΈΠΌΠ°. Π‘ΡŠΡ‰Π΅ΡΡ‚Π²ΡƒΠ²Π°Ρ‰Π°Ρ‚Π° ΠΌΠ΅Ρ‚ΠΎΠ΄ΠΈΠΊΠ° Π·Π° ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° рСпутацията, ΠΏΠΎΠΊΠ°Π·Π²Π°, Ρ‡Π΅ Π² Π·Π½Π°Ρ‡ΠΈΡ‚Π΅Π»Π½Π° стСпСн Ρ‚Π΅ΡΡ‚ΡŠΡ‚ Π·Π° ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π΅ Π±Π°Π·ΠΈΡ€Π°Π½ Π½Π° Ρ€Π°Π·Π»ΠΈΡ‡Π½ΠΈ управлСнски Ρ€Π΅ΡˆΠ΅Π½ΠΈΡ ΠΈ очаквания, ΡΠ²ΡŠΡ€Π·Π°Π½ΠΈ с Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΎΠ½ΠΈΡ€Π°Π½Π΅Ρ‚ΠΎ Π½Π° прСдприятиСто слСд бизнСскомбинацията, ΠΊΠΎΠ΅Ρ‚ΠΎ Π²ΠΎΠ΄ΠΈ Π΄ΠΎ Π²ΡŠΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡ‚ΠΈ Π·Π° ΠΌΠ°Π½ΠΈΠΏΡƒΠ»ΠΈΡ€Π°Π½Π΅ Π½Π° тСстовСтС Π·Π° ΠΎΠ±Π΅Π·Ρ†Π΅Π½ΠΊΠ° Π½Π° рСпутацията, Π° ΠΎΡ‚ Ρ‚ΡƒΠΊ ΠΈ Π½Π° финансовитС Ρ€Π΅Π·ΡƒΠ»Ρ‚Π°Ρ‚ΠΈ ΠΎΡ‚ дСйността Π½Π° прСдприятиСто ΠΊΠ°Ρ‚ΠΎ цяло. English Abstract: Many authors formulate the quality of corporate governance and the private motives of executive directors and chief executives of companies as the main determinants in recognizing accounting impairment of goodwill. There is enough empirical research to show that there is a significant relationship between the amount of recognized goodwill and the amount of management bonuses. The current methodology for impairment of goodwill shows that, to a significant extent, the impairment test is based on various management decisions and expectations related to the operation of the entity after the business combination, which leads to opportunities to manipulate the impairment tests of goodwill and the financial performance of the enterprise as a whole

    Π‘Ρ‡Π΅Ρ‚ΠΎΠ²ΠΎΠ΄Π½ΠΎΡ‚ΠΎ Ρ€Π΅Π³Π»Π°ΠΌΠ΅Π½Ρ‚ΠΈΡ€Π°Π½Π΅ Π½Π° рСпутацията Π² Π‘ΡŠΠ»Π³Π°Ρ€ΠΈΡ – историчСски ΠΏΡ€Π΅Π³Π»Π΅Π΄ ΠΈ Π°Π½Π°Π»ΠΈΠ·

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    The purpose of this article is to review the historical development of normative regulation of issues related to goodwill in Bulgaria an objective critical analysis of the established regulations. Our research is based on the applicable legislation in Bulgaria during the period from 1993 to the present day. Dealt with in this article are solely the National Accounting Standards (NAS) adopted for implementation in the Republic of Bulgaria in this period. We have found that in the NAS issues related to goodwill, have a different treatment compared with the applicable IAS / IFRS. Can be formed three main differences that lead to related differences in accounting for goodwill. These differences should not be taken only as a shortcoming of our regulations. Changes in US regulations, IFRS for SMEs, ongoing discussions about the fate of goodwill included in the programs of the FASB and the IASB and the amendments to the Accountancy law in Bulgaria with effect from 1.1.2016, that narrow circle of enterprises which must apply IAS / IFRS, make us confident to believe that the Bulgarian legislator should go to building sustainable national standards regarding business combinations and goodwill. Undoubtedly, the NAS 22 is in need of revision, but it is important that national standards (which we hope will be soon) be relevant, clearly written and relatively easy to implement in comparison with IAS / IFRS, as this will help to increase consumer confidence on the information contained therein
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