METHODOLOGY FOR REFLECTING GOODWILL, INTANGIBLE ASSETS, AND INVESTMENTS IN CONSOLIDATION
DOI:
https://doi.org/10.5281/zenodo.20931705Abstract
This article examines the scientific, theoretical, and methodological foundations for reflecting
goodwill, intangible assets, and investments in consolidated financial statements. The research focuses on
the measurement of acquired businesses; investments in subsidiaries, associates, and joint ventures; the
recognition of goodwill and separately identifiable intangible assets within group assets; and the assessment of
impairment in subsequent reporting periods. The methodological framework is developed on the basis of IFRS
3 Business Combinations, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12
Disclosure of Interests in Other Entities, IFRS 13 Fair Value Measurement, IAS 28 Investments in Associates
and Joint Ventures, IAS 36 Impairment of Assets, and IAS 38 Intangible Assets. As a result of the study, a
step-by-step methodological model is proposed for the recognition, measurement, consolidation, impairment
testing, and disclosure of goodwill, intangible assets, and investments in consolidated financial statements.
Keywords
goodwill, intangible assets, investments, consolidated financial statements, business combination, impairment, fair value, equity method, subsidiaries, associates, joint ventures.References
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