Relevant bibliographies by topics / Goodwill valuation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Goodwill valuation'

Author: Grafiati
Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Goodwill valuation"

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Rak-Młynarska, Elżbieta, and Aleksandra Skobelska. "Goodwill - valuation dilemmas." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 4 (January 23, 2019): 28–32. http://dx.doi.org/10.5604/01.3001.0012.9686.

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Valuation of a company is a very complex and challenging task. On one hand it requires the orientation in the existing analytical tools and relies on selection of appropriate valuation methods, and on the other it is quite intuitive with respect to the choice of unquantifiable factors. Re-occurring crisis situations which are triggered by decisions taken upon partial or manipulated information call for a critical review of popular valuation methods and development of new more optimal solutions for company valuation.
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Gadžo, Amra, and Benina Veledar. "Issues Relating to Goodwill Valuation." Ekonomski pregled 72, no. 2 (2021): 249–71. http://dx.doi.org/10.32910/ep.72.2.5.

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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.
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Cradduck, Lucy, and Clive M. J. Warren. "Goodwill hunting." Property Management 37, no. 5 (October 21, 2019): 597–609. http://dx.doi.org/10.1108/pm-11-2018-0057.

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Purpose The purpose of this paper is to add to the academic discourse by developing a methodology by which a block of land’s goodwill, or lack of goodwill, can be factored into its valuation. Design/methodology/approach The research was undertaken utilising a mixed-methods approach, which involved doctrinal research, together with qualitative and quantitative analysis of the impact of neighbourhood disputes on real property value. The disputes engaged with for exemplar purposes were those of tree disputes resolved by QCAT order. Findings A dispute can adversely affect a property’s goodwill, which can impact both its saleability and value. Research limitations/implications Due to the sensitive nature of the valuation process and the potential negative impact that any identification of a property may have on its value, it was not appropriate to identify any properties specifically or the area in which these are located. Further, as regards the available details of disputes, the authors were only able to engage with disputes for which an order existed. Practical implications The methodology developed can be applied to other real property interests, for example, lots in freehold retirement village complexes or those within other strata title schemes of either residential or commercial use. Social implications As the number of neighbourhood disputes throughout Australia grows, addressing the impact that a dispute has for property value is a concern relevant to all valuers and owners. Originality/value The authors add to the academic discourse by developing a methodology by which a property’s goodwill, or lack of goodwill, can be factored into its valuation.
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Shahwan, Yousef, and Jamal Roudaki. "The impact of IAS 36 on equity values: Empirical evidence from UAE." Corporate Ownership and Control 13, no. 2 (2016): 49–54. http://dx.doi.org/10.22495/cocv13i2p5.

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Amortization requirement of goodwill asset is one of the most controversial issues in financial reporting. This study provides empirical evidence on whether goodwill amortization has significant impact on equity value. It analyses the information content of goodwill amortization in the determination of firm’s market valuation by Emirates Financial Market Listed companies that clearly reported goodwill amortization over the period 2003 to 2012 inclusive. Evidence suggests that there is a statistically significant association between equity market values and goodwill amortization in the determination of firms’ market valuation, concluding that the UAE market perceives goodwill amortization as having information content when valuing firms and the use of standardized amortization requirement may be appropriate.
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Kulil, Vladimír. "Intangible Assets and Goodwill Valuation in the European Union." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 5, no. 3 (2019): 25–30. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.53.2003.

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European valuation standards TEGoVA have conception for valuation of intangible assets and they formed to conform to International valuation standards (IVS) also to reach worldwide consensus in best practices in valuation process. The process of valuation of intangible influences was also surveyed in China, Hong Kong, USA, Canada, Japan, Germany, UK, Poland, Russia and overall in the Europe. Situation in mentioned locations is similar, valuation of intangible influences has not been determined by a concrete list of items and there has not been established concrete clear process. The subject matter of this paper is a proposal for a method of valuation of intangible effects that will impact assets prices. It deals with proposed procedures for valuation of intangible assets. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, and conflict groups of inhabitants in or near the property, location, provenience and other.
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Podhorska, Ivana, Katarina Valaskova, Vojtech Stehel, and Tomas Kliestik. "Possibility of Company Goodwill Valuation: Verification in Slovak and Czech Republic." Management & Marketing. Challenges for the Knowledge Society 14, no. 3 (September 1, 2019): 338–56. http://dx.doi.org/10.2478/mmcks-2019-0024.

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Abstract The paper deals with the possibilities of company goodwill valuation and verification. The value of company goodwill is still an actual issue for the scientific community. Goodwill as an economic phenomenon has attracted the attention of economic experts since the nineteenth century. Nowadays, there are many approaches to goodwill valuation. However, its identification and quantification are still a challenge. The paper aim is to identify significant sources of company goodwill creation and their verification on the sample of 2 European countries with the similar business environment, political stability and regulatory platform - Slovak and Czech companies. The sample for the identification of significant sources of company goodwill creation consists of the financial statements of Slovak companies in 2015. The sample for data verification consists of the financial statements of Slovak and Czech companies in 2016. The paper identifies the determinants of goodwill creation by multiple regression analysis. The paper also verifies the total explanatory power of these determinants by matrixes of changes. Volatility and deviation of the results are captured by descriptive statistical methods. The paper’s results point to a necessity to identify the key determinants of goodwill creation. They bring the construction of an econometric model for company goodwill valuation. It could be used to compute the value of company goodwill of the individual companies in the Slovak economic conditions.
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Johnson-Snyder, Anna J., and Mark J. Kohlbeck. "Valuing the Business of JH Outfitters." Issues in Accounting Education 33, no. 4 (September 1, 2018): 57–75. http://dx.doi.org/10.2308/iace-52263.

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ABSTRACT This case uses a goodwill impairment setting to introduce intermediate and advanced accounting students to business valuation (that is, estimating the fair value of a business unit). Tombstone, Inc. previously acquired JH Outfitter's (JHO) and recorded $2.2 million of goodwill. In prior years, management utilized an outside service to provide fair value estimates of JHO for purposes of the goodwill impairment testing. The business valuation is to be done in-house this year. Three common valuation approaches are discussed in the case to provide students with a background that is sufficient to apply these methods to estimate the fair value of JHO for the goodwill impairment tests. Sufficient, yet conflicting, information is also provided to complete the basic requirements. As such, the case provides students an opportunity to apply the goodwill impairment model (as revised in 2017) where the fair value of a business unit is uncertain.
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Zhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and identifiable intangible assets under Statement of Financial Accounting Standards (SFAS) 142. The same managerial discretions are not exhibited in the purchase price allocation prior to SFAS 142, when goodwill and other intangibles are both amortized. These findings suggest that unverifiable fair value measures are associated with the underlying economics but also deviate from the true values in the presence of management reporting incentives. Further analysis suggests that external appraisers constrain managerial discretion in intangible asset valuation to an extent but do not completely eliminate it.
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Marshall, S. Brooks. "Valuation of the Components of Purchased Goodwill." CFA Digest 31, no. 3 (August 2001): 7–8. http://dx.doi.org/10.2469/dig.v31.n3.903.

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Henning, Steven L., Barry L. Lewis, and Wayne H. Shaw. "Valuation of the Components of Purchased Goodwill." Journal of Accounting Research 38, no. 2 (2000): 375. http://dx.doi.org/10.2307/2672938.

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Dissertations / Theses on the topic "Goodwill valuation"

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Jonsson, Emma, and Linda Samuelsson. "Business Valuation : Valuation of IT-companies in the area of Jönköping." Thesis, Jönköping University, JIBS, Business Administration, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1322.

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Background:

In Sweden Internet was introduced in 1983 and IT became a popular phe-nomenon in the 1990s. In the middle of this decade IT-companies had a prosperous period. Many companies acquired competitors frequently dur-ing these years in order to build brand names and stay competitive. More than 400 IT-companies went bankrupt during 2001, due to the burst of the IT-bubble. Today, there is no doubt that IT-companies are willing to acquire other companies in the industry. Before an acquisition both the purchaser and seller do a careful valuation of the current company, using different valuation methods. Lately, there are some IT-companies in the area of Jönköping and its surroundings that have carried out acquisitions.

Purpose:

In this thesis IT-companies in the area of Jönköping are considered in or-der to describe what valuation methods that are used when valuing these before an acquisition. Intangible assets are of great importance for this in-dustry. Therefore the aim is also to find out which these are and how they are valued.

Method:

In order to fulfill the purpose a qualitative research is maintained. Primary data is collected from two telephone interviews and six face-to-face inter-views. Three of the interviews are conducted with people working at IT-companies that have carried out an acquisition between 2006 and 2008. The other interviews were performed with people working with business valuation on a daily basis.

Conclusion:

When valuing IT-companies as well as the intangible assets, where good-will is significant due to synergies, the net present value approach is most commonly used. The relative valuation approach is also useful, especially for companies in the early phase of the life cycle since these do not show any historical facts. Within the IT-industry; P/S, P/E, and value per em-ployee, are all useful. The net asset value approach is the most common before a direct acquisition. In this research indirect acquisitions are most often applied.


Bakgrund:

I Sverige introducerades internet 1983 och IT blev ett populärt fenomen under 1990-talet. I mitten av decenniet hade IT-företagen en blomstrande period. Många företag förvärvade konkurrenter ofta för att skapa varu-märke och fortsätta vara konkurrenskraftiga. Över 400 IT-företag gick i konkurs under 2001 på grund av IT-bubblan. Idag är det ingen tvekan om att IT-företag är villiga att förvärva andra företag i denna industri. Innan ett förvärv genomför både förvärvaren och säljaren en noggrann värdering av det aktuella företaget med användning av olika värderingsmetoder. Det finns några IT-företag i Jönköpingsregionen som genomfört företagsför-värv på sista tiden.

Syfte:

Syftet i denna uppsats är att beskriva vilka värderingsmetoder IT-företag i Jönköpingsregionen använder vid värdering innan ett företagsförvärv. Immateriella tillgångar är viktiga i denna industri. Därför är syftet även att identifiera dessa och se hur de värderas.

Metod:

För att uppfylla syftet används en kvalitativ metod. Primärdata är insamlad från två telefonintervjuer och de andra sex på intervjuobjektens kontor. Tre intervjuer genomfördes med personer som arbetar på IT-företag som genomfört företagsförvärv mellan 2006 och 2008. De andra intervjuerna genomfördes med personer som arbetar med företagsvärdering dagligen.

Slutsats:

Vid värdering av IT-företag såväl som de immateriella tillgångarna, främst goodwill tack vare synergier, används i första hand avkastningsvärdering. Relativvärdering är också användbar, särskilt för företag i det tidiga skedet av livscykeln då ingen historisk information finns att tillgå. Inom IT-industrin är; P/S, P/E och värde per anställd, alla användbara. Substans-värdering är vanligast vid ett direkt förvärv. I denna studie är indirekta förvärv oftast förekommande.

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Smejkalová, Eva. "Goodwill při fúzích." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263985.

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The diploma thesis is focused on goodwill, which can occur during mergers of companies in the Czech Republic. The beginning of the theoretical part is devoted to the definition of the term goodwill, summary of the history of that accounting item and explanation of the types of business transformations. It is followed by comprehensive description of recognition and reporting of goodwill and valuation difference on acquired assets in accounting during domestic mergers. The thesis is supplemented by references to specific statutory regulations relating to the manner and timing of the recognition of these items. The whole thesis is focused exclusively on mergers in the Czech Republic. The application part contains information about research and analysis of selected domestic mergers realized in years 2012 and 2013. The most important conclusion of the analysis is that goodwill occurs very rarely during mergers in the Czech Republic.
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Almenfors, Wanna Caroline, and Helen Dismark. "Goodwill : En framtida tillgång?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17863.

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Goodwill är ett kontroversiellt begrepp och har varit mycket omdiskuterat inom redovisningslitteraturen. På senare år har andelen redovisad goodwill ökat och blivit en betydande post i företagets balansräkningar. Enligt IFRS 3 ska anskaffad goodwill beräknas som skillnaden mellan köpeskillingen och identifierbara tillgångar och skulder. Eftersom goodwill ofta baseras på ett restvärde och att både IFRS 3 och IAS 36 uppmanar användarna att göra subjektiva bedömningar skapas utrymme för manipulation i redovisningen. Anledningen till det är att redovisningsdata ofta används som underlag för att mäta chefers prestation. Goodwill skapar därför utrymme för cheferna att efter egen bedömning rapportera om postens värde både initialt och i samband med nedskrivningsprövningar. Bedömningarna motiveras ofta med att goodwill förväntas bidra med framtida kassaflöden. Då det är svårt att kunna beräkna och kontrollera framtida kassaflöden på ett tillförlitligt sätt är det intressant att undersöka hur företag motiverar sina värden på goodwill.Syftet med denna studie är därför att skapa en förståelse för vilka effekter IFRS har på redovisningen av goodwill och att undersöka chefers motiv till goodwillredovisning. De frågeställningar som studien baseras på är på vilken grund initialvärdet av goodwill fastställs samt på vilket omdöme nedskrivningen av goodwill baseras. Studien omfattar 12 olika bolag noterade på OMX Stockholm Large Cap. En innehållsanalys har gjorts baserad på årsredovisningar från respektive företag mellan åren 2010 och 2012. För att besvara frågeställningarna har teori och empiri varvats och omtolkats med hjälp av varandra. De teorier som har använts är principal- och agentteorin samt enhetsteorin. Teorin, grundläggande redovisningsprinciper och standards har utgjort en grund för förståelse av empirin. På så vis har mönster observerats som har bidragit till att förstå och tolka på vilka grunder goodwillposten värderas.Studiens resultat bidrar till att visa att det i dagsläget inte finns något sätt att säkerställa att goodwill genererar de positiva synergieffekter som ledningen i företagen initialt påstår att posten kommer att göra. Anledningen till det är att posten grundas på bedömningar som är svåra och kanske omöjliga att verifiera. Därför kan upplysningarna kring goodwill anses vara spekulativa. Studien pekar även på att det kan finnas underliggande motiv som påverkar chefernas värdering av goodwill både initialt och i samband med nedskrivningsprövningar.
Program: Civilekonomprogrammet
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Båvner, Emilie, Emelie Melin, and Michael Sund. "Goodwill - att vara eller icke vara : En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-9727.

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Sammanfattning

Titel:   Goodwill – att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag.

Seminarium: 2010-06-03

Institution:     Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling

Kurs:                Kandidatuppsats i företagsekonomi, 15hp

Författare:      Emilie Båvner, Emelie Melin, Michael Sundh                              

Handledare: Ulla Pettersson

Examinator:   Cecilia Lindh

Nyckelord:     Goodwill, granskning, revisor, värdering, avskrivning

Problemformulering:   Hur värderas de framtida fördelar som goodwillen innebär och varför? Hur granskar revisorer den värderingen?

Upplever revisorer några problem med goodwill vid granskningstillfället, varför eller varför inte?

Vad har revisorer för syn på goodwill som en tillgång och varför?

Syfte:   Uppsatsens syfte är att skapa en ökad förståelse för begreppet och revisorers syn på arbetet med goodwillposten. Syftet är även att beskriva vad begreppet innebär och vad revisorsprofessionen har för syn på goodwill. Vidare undersöks hur de intervjuade revisorerna går till väga vid en värdering av goodwill vid granskningstillfället samt om granskningen upplevs som problematisk.

Metod:  I uppsatsen tillämpas en kvalitativ metod för att få en djupare förståelse kring hur revisorer ser på goodwill. De primärdata som ligger till grund för uppsatsens empiriska del utgörs av tre personliga intervjuer. Intervjufrågorna är öppet formulerade för att återspegla revisorernas egna tankar.

Slutsats:  Bland de intervjuade revisorerna råder skilda meningar angående om något problem upplevs med goodwill. Ett problem grundar sig på att det är svårt att bedöma den framtida nytta som goodwill innebär. Kassaflödesmodeller används för att värdera ett företag som eventuellt ska förvärvas. Det värdet används sedan i förvärvsanalysen som i sin tur frambringar ett goodwillvärde. De intervjuade revisorerna har svårt att se goodwill som något annat än en tillgång, då ett företag varit villigt att betala ett överpris vid förvärvet.


Abstract

Title:   Goodwill – to be or not to be: A study on auditor's view of goodwill and the examination of it in unlisted companies.

Seminar date:   2010-06-03

Institution:  Mälardalens Högskola, School of Sustainable Development of Society and Technology

Course:  Bachelor thesis in business administration, 15 credits

Authors:  Emilie Båvner, Emelie Melin, Michael Sundh

Advisor:   Ulla Pettersson

Examiner:   Cecilia Lindh

Keywords:   Goodwill, revision, auditor, valuation, amortization

The main issue:  How are the future benefits of goodwill valued and why? How do auditors revise that valuation?                          

Do auditors experience any problems with goodwill at the audit, why or why not?

What are auditors’ opinions of goodwill as an asset and why?

Purpose:  The purpose is to create a better understanding of the concept of goodwill and auditors opinion about working with goodwill. The purpose is also to describe what the concept means and which opinions the interviewed auditors have of goodwill. The thesis examines furthermore how auditors approach a valuation of goodwill at the audit and if the revision is perceived as problematic.

Method:   In the thesis we have used a qualitative method in order to get a deeper understanding about auditors’ opinion of goodwill. The primary data, which forms the basis for the empirical part of the thesis, consists of three personal interviews. The questions in the interviews are openly formulated to reflect the auditors’ own thoughts.

Conclusion:  There are different opinions among the interviewed auditors about having any problems experienced with goodwill. One problem is based on the difficulty of estimating the future benefits that goodwill means. Cash flow models are used to determine the value of a company that might be acquired. This value is then applied in the acquisition analysis that brings forth goodwill. The interviewed auditors think it is difficult to see goodwill as anything but an asset, since a buying company have actually been willing to pay an overprice by the acquisition.

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Roussety, Antoine Maurice. "An Integrated Economic Model for the Evaluation of Franchise Systems: A Synthesis of Agency and Finance Theories." Thesis, Griffith University, 2015. http://hdl.handle.net/10072/365354.

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The fundamental approach to measuring goodwill in franchisee-operated businesses is the same for any other business models. However, the difference lies in the methodology, more particularly in the calculation of a risk premium, the identification of cash-flows, and the evaluation of the franchise system. Franchisees are common law agents and are not free agents, unlike their counterparts that operate independent businesses. They are prescriptively created, governed, and terminated by contracts that are determined and controlled by their principal. As principals, franchisors rely on franchisees to do that which they cannot do themselves with equal efficiency. In order to facilitate this arrangement, they enter detailed contracts that express their reciprocal intentions and expectations. These include such things as performance standard, revenue sharing, risk allocation, operational protocol, and intellectual property rights. In fact, franchisors insist on retaining proprietary rights to all intellectual property and instead grants to the franchisee a contractual right to use it for a limited period. During that period, franchisees have to mobilise their financial and intellectual capital to leverage the intellectual property for cash-flow generation. This process often generates valuable goodwill. Arguably, goodwill exists, where the total value of cash-flows generated from the business exceeds the opportunity cost of net tangible assets employed in the business.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Goodwin, Jennifer D. "The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /." Title page, table of contents and abstract of thesis only, 1985. http://web4.library.adelaide.edu.au/theses/09ECM/09ecmg656.pdf.

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SUUTARI, JESSICA, and SANDRA BENGTSSON. "Goodwillredovisning : En studie om de svenska bankernas redovisning av goodwill i Baltikum." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20746.

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Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i form av uppskattningar och antaganden. Detta uppmuntrar vissa företag till att välja tillvägagångssätt som ger ett önskvärt resultat hos företagsledningen. Goodwill speglar den framtida intjäningsförmågan hos det förvärvade företaget och relaterar därmed till värderingen av verksamheten som en helhet. Det finns indikationer på att den information som bankerna ger ut gällande framtida goodwillnedskrivningar är avgörande för intressenterna i deras bedömning om bankernas prestationer över tiden. Studien fokuserar på fyra svenska bankers redovisning av goodwill, vilka innehar andelar i Baltikum. I en utgiven artikel av DN (2011-01-20) ”Borg: Vi var illa ute 2009” förklarar finansminister Anders Borg att det inte var många som förstod hur illa ute Sverige var när krisen i Lettland hade blivit ett faktum och Internationella valutafonden väntade. I studien granskades bankernas kvalitet på goodwillredovisningen.Frågor/syfte: Studiens huvudfråga är ”Hur redovisade Swedbank, SEB, Nordea och Handelsbanken goodwillen i Baltikum under år 2006 och 2009?” Huvudsyftet med studien är att genom ett deskriptivt och komparativt sätt se hur bankerna tolkade begreppet goodwill utifrån IFRS. Det vill säga hur de värderade och redovisade goodwillen i Baltikum utifrån IFRS år 2006 och 2009.Metod/teori: I studien antog vi ett tolkande tillvägagångssätt för att undersöka redovisningens kvalitet i de fyra bankernas årsredovisningar. I årsredovisningarna tolkade vi både kvalitativa och kvantitativa redovisningsdata. Vi gjorde en institutionell analys av IASB’s standarder för att se hur dessa tolkades i relation till de svenska normerna och den svenska redovisningskulturen. Senare i studien genomförde vi en deskriptiv och komparativ analys av textmaterialet i bankernas årsredovisningar i förhållande till IFRS och studiens teoretiska referensram. Två värderingsproblem kunde identifieras i litteraturen; (1) goodwillvärderingar baseras på förhandlande, vilket är en mycket subjektiv form vid bedömningen av goodwillens värde, och (2) ledningens ansvar är bortkopplat från goodwillredovisningen, eftersom att upplysningar om nedskrivningsprövningar är ofullständiga om hur goodwillens värde upprätthålls och förbättras.Studiens resultat: För att få kunskap om kvaliteten i bankernas goodwillvärderingar och goodwillredovisningar, så studerade vi de fyra bankernas tillvägagångssätt i samband med värdering och redovisning av goodwill. Vi fick reda på att; (a) det finns variationer i bankernas uppskattningar om värdet av goodwill som är svåra att hitta en rimlig förklaring på, (b) det konstaterades även att ledningarna är beroende av kriterier för nedskrivning och att de hade svårt att uppskatta goodwillens värde, (c) ett annat problem bland bankerna är att de hade svårt att uppskatta goodwillens livslängd, eftersom goodwill består av delar med olika livslängd, och (d) det sista kritiska resultatet är att bankernas upplysningar om goodwillvärderingar är kopplat till vilka upplysningar de ska ge och vilka upplysningar de inte ska ge. På grund av problemen med a, b och c så har de fyra bankerna svårt att lämna tillräckligt kvalitativ information om goodwillvärderingar i årsredovisningarna.
Program: Civilekonomprogrammet
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8

Martins, Vinicius Aversari. "Contribuição à avaliação do goodwill: depósitos estáveis, um ativo intangível." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08032004-170157/.

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O presente trabalho tem como objetivo principal demonstrar que parcela da base de depositantes de instituições financeiras que se utilizam de depósitos (a prazo e a vista) como fonte de financiamento das suas atividades, identificada pelos depósitos estáveis, representa um ativo intangível da instituição depositária. Esse ativo intangível decorrente dos depósitos estáveis, quando passível de identificação específica, explica parte do goodwill da instituição depositária, pelo fato do goodwill ser um ativo residual dependente principalmente da avaliação da empresa como um todo. Sendo o valor do goodwill determinado pela diferença entre o fair value da entidade como um todo, como um ativo único em continuidade, e a soma algébrica dos fair values dos ativos líquidos identificáveis dessa entidade, à medida que novos ativos antes não contabilizados são identificados, está-se explicado a natureza do goodwill, assim como está-se auxiliando na sua atribuição de valor. Portanto a identificação de mais um ativo intangível das instituições financeiras implica na identificação de parcelas componentes do goodwill, que englobava esse ativo intangível antes da identificação do ativo intangível, assim como também implica na explicação econômica de parte do goodwill. Para que o objetivo pudesse ser alcançado, comparou-se as características econômicas e contábeis dos ativos, dos ativos intangíveis e do goodwill com as características econômicas e contábeis dos depósitos estáveis, chegando-se à conclusão de que tais depósitos representam um ativo intangível, identificável em separado e passível de registro contábil. O registro contábil desse ativo intangível nas demonstrações contábeis utilizadas para fins de publicação é atualmente possível somente quando a instituição depositária tiver sido objeto de compra por outra entidade. Caso isso não tenha ocorrido, alternativamente pode-se fazer uso do ativo intangível para fins de controle gerencial. O trabalho também apresenta um caso real de avaliação dos depósitos estáveis como forma de corroborar a possibilidade de identificação e avaliação do ativo intangível decorrente desses depósitos.
The main objective of the present work is to demonstrate that a part of the depository base of financial institutions that make use of (time and demand) deposits as a source of funding for their activities, which is identified by stable deposits, represents an intangible asset of the depositary institution. When its specific identification is possible, this intangible asset, which results from the stable deposits, explains a part of the goodwill of the depositary institution, considering that goodwill is a residual asset that mainly depends on the valuation of the company as a whole. As the value of goodwill is determined by the difference between the fair value of the entity as a whole, that is, as a unique asset in a going concern, and the algebraic sum of the fair values of the entity’s identifiable net assets, to the extent that new assets are identified, which were not recorded before, the nature of goodwill is explained and its value attribution is enhanced. Hence, the identification of another intangible asset in the financial institutions implies the identification of new parts of the goodwill, which incorporated this intangible asset before the identification of the intangible asset, as well as the explanation of the economic nature of goodwill. To achieve this goal, the economic and accounting characteristics of assets, intangible assets and goodwill were compared to the economic and accounting characteristics of the stable deposits, which led to the conclusion that those deposits represent an intangible asset, which can be identified separately and can be registered in the accounting records. The accounting record of this intangible asset in the financial statements, which are used for publication, is only possible nowadays when the depositary institution has been the target of a purchase by another entity. In case this has not happened, the intangible asset can alternatively be used for management control. The present work also presents a real case of stable deposit valuation, so as to corroborate the possibility of identification and valuation of intangibles resulting from the stable deposits.
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Sjöberg, Daniel. "Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21571.

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The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. Even though there is no legal definition of the term , the definition of the OECD can still be said to represent the common definition of the term. When transferring an ongoing concern or a function the three approaches are all that it should be given a value that independent enterprises under similar circumstances would agree upon. Besides some particular cases, the OECD and German approach is that the function, assets and risks should be aggregated when determining the arm’s length price. The approach of United States is somewhat different, where an aggregation of the transactions is not always the case and goodwill and going concern value are not subject to the transfer pricing legislation. The comparability approaches and the transfer pricing methodologies of the three are is very similar, where some factors should be taken into account when determinign the comparability between two transactions and with the selection of the most appropriate transfer pricing method applied to the transaction. The comparable uncontrolled price method should be seen as a primary transfer pricing method, and if it is not possible to find comparable transactions or to make reasonable accurate adjustments the profit split method should be applied. The hypothetical arm´s length test is the method that would be applied in such case according to the German legislation. The selection of which valuation method to apply to the transfer depends on the facts and circumstances of the transfer.
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Hůlová, Radka. "Vykazování nehmotných aktiv (srovnání úpravy v ČR s IFRS)." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114553.

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The diploma thesis focuses on comparing the accounting treatment and reporting of intangible assets in accordance with rules in the CR and IFRS. This thesis is concentrated on finding significant differences. A practical example shows the form of intangible assets in practice a few selected companies from different sectors.
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Books on the topic "Goodwill valuation"

1

Yu, K. L. The market valuation of goodwill. Manchester: UMIST, 1995.

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Hamerton, A. S. Valuation of small business goodwill. Huddersfield: The Polytechnic, 1986.

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American Institute of Certified Public Accountants. Testing goodwill for impairment. New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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Baxter, W. T. Asset values: "goodwill" and brand names. London: Technical & Research Committee of the Chartered Association of Certified Accountants, 1993.

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J, Mard Michael, ed. Valuation for financial reporting: Intangible assets, goodwill, and impairment analysis, SFAS 141 and 142. New York: John Wiley & Sons, 2002.

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R, Hitchner James, and Hyden Steven D, eds. Valuation for financial reporting: The determination of fair value for audited intangible assets. 2nd ed. Hoboken, N.J: John Wiley, 2007.

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Mard, Michael J. Valuation for financial reporting: Fair value, business combinations, intangible assets, goodwill and impairment analysis. 3rd ed. Hoboken, N.J: Wiley, 2011.

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Murphy, P. The role of intangible resources in the stratigic management and valuation of aquisition opporunities in Ireland. Dublin: University College Dublin, 1997.

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Hamerton, A. S. Valuation of small business goodwill: Interim research report to be presented at the British Accounting Association Annual Conference 15-17 April 1985. Huddersfield: Polytechnic, 1985.

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Allan, Jacqueline. Is European accounting harmonised?: Study of the United Kingdom and France's accounting systems with specific reference to true and fair view, asset valuation and goodwill. Middlesbrough: Teesside Business School, 1996.

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Book chapters on the topic "Goodwill valuation"

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Moro Visconti, Roberto. "Goodwill Valuation." In The Valuation of Digital Intangibles, 425–48. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_17.

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Moro-Visconti, Roberto. "Goodwill Valuation." In Augmented Corporate Valuation, 109–32. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-97117-5_4.

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Moro-Visconti, Roberto. "Digital Goodwill Valuation." In The Valuation of Digital Intangibles, 615–39. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-09237-4_21.

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Bhattacharya, Keron. "Goodwill and Brand Valuation: Killing a Golden Goose?" In Accountancy’s Faulty Sums, 102–12. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12887-7_8.

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Lynn, Stephen. "Intangibles Valuation, Purchase Price Allocation (PPA) and Goodwill Impairment." In Springer Texts in Business and Economics, 205–49. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-0357-3_7.

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"Goodwill." In Guide to Intangible Asset Valuation, 697–717. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448402.ch33.

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Hirschey, Mark. "Goodwill write-off decisions." In Tech Stock Valuation, 183–204. Elsevier, 2003. http://dx.doi.org/10.1016/b978-012349704-8.50022-2.

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"Appendix A: Disclosure of Goodwill and Goodwill Impairment Testing." In AICPA Accounting and Valuation Guide, 139–43. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119450948.app1.

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"Fair Value Accounting Goodwill." In Guide to Intangible Asset Valuation, 471–84. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448402.ch24.

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"Personal versus Enterprise Goodwill." In Business Valuation and Federal Taxes, 333–42. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200062.ch22.

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Conference papers on the topic "Goodwill valuation"

1

Burukina, Olga A., Nikolai Lyasnikov, Mihail Dudin, and Evgenia Frolova. "UNIVERSITY GOODWILL AND ITS VALUATION." In 11th International Conference on Education and New Learning Technologies. IATED, 2019. http://dx.doi.org/10.21125/edulearn.2019.2510.

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Kurakova, O., and A. Orlov. "Methodical and Practical Approaches to Goodwill Valuation." In Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iscfec-18.2019.85.

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McLaughlin, Patrick A. "First for Repairs, Then for Damages: Environmental Liability and Environmental Stewardship in Railroad Stock Prices." In 2010 Joint Rail Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/jrc2010-36212.

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Using event study techniques, I test capital market reactions to environmental damages caused by hazardous materials (hazmat) spills in train accidents. Controlling for property damages, human injuries and lives lost, and other relevant factors, I find that the average hazmat spill is correlated with a small but statistically significant decrease in the daily stock return of the railroad involved in the spill. Further, by exploiting an exogenous change in maximum legal environmental damages liability, I test whether this market reaction to hazmat spills reflects incorporation of damages to ecosystem services into firm liability or, alternatively, reflects the importance of environmental stewardship in the valuation of firm goodwill, or both. The results, while not conclusive, indicate that at least some, but not all, of the negative reaction to hazmat spills stems from investor valuation of environmental stewardship, as opposed to investor concern for liability for environmental damages.
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"The cat, the dog and the rabbit: Goodwill and trading-related valuations." In 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_147.

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