THE PAID-IN CAPITAL AS THE INDICATOR OF GOODWILL ASSESSMENT
https://doi.org/10.21686/2500-3925-2014-1-117-119
Abstract
The article considers the problem of the goodwill assessment of joint-stock companies through the indicator of the paid-in capital. It allows to estimate and to forecast objectively the results and risks of investment activity.
About the Authors
Evgeni I. Ponomarev
Moscow State University of Economic, Statistic and Informatics of Yerevan branch (MESI)
Russian Federation
Russian Federation
Gegetsik A. Tovmasyan
Moscow State University of Economic, Statistic and Informatics of Yerevan branch (MESI)
Russian Federation
Russian Federation
Lily S. Malaveryan
Moscow State University of Economic, Statistic and Informatics of Yerevan branch (MESI)
Russian Federation
Russian Federation
References
1. Положение по бухгалтерскому учету «Учет нематериальных активов» (ПБУ 14/2007) (в ред. Приказа Минфина РФ от 25.10.2010 N№ 132н)
2. Международный стандарт финансовой отчетности (IFRS) 3 Объединения бизнеса п.32, п.32, В33
3. Международный стандарт финансовой отчетности (IAS) 38 Нематериальные активы п.48, 49, 50
4. Accounting statute «Account of intangible assets» (PBU 14/2007) (in ed. The order of the Ministry of Finance of the Russian Federation from 25.10.2010 № 132н)
5. The international financial reporting standard (IFRS) 3 Unification of business p.32, p.32, В33
6. The international accounting standard (IAS) 38 Intangible assets. p.48, 49, 50
Review
For citations:
Ponomarev E.I., Tovmasyan G.A., Malaveryan L.S. THE PAID-IN CAPITAL AS THE INDICATOR OF GOODWILL ASSESSMENT. Statistics and Economics. 2014;(1):117-119. (In Russ.) https://doi.org/10.21686/2500-3925-2014-1-117-119
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