What does this research mean for the field?

Goodwill is a complex composite accounting item that reflects expected future economic benefits from business combinations, and high-quality disclosure of this information is critically important for making informed investment decisions. Novelty: ClaimNovelty.SYNTHESIS. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To evaluate the conceptual foundation, calculation algorithms, and reporting requirements of goodwill in corporate business combinations under IFRS 3 and Russian accounting standard FSBU 14/2022.

August 27, 2026Auditor

Goodwill as an Accounting Object: Concept, Calculation Procedure and Disclosure Requirements

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Authors

ESEduard ShatunovThe Russian Presidential Academy of National Economy and Public Administration

Discussion

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Implication

Methodological analysis demonstrates calculation mechanics for acquisition goodwill under international and national standards, highlighting the value of transparent disclosure for investors.

Key Points

To evaluate the conceptual foundation, calculation algorithms, and reporting requirements of goodwill in corporate business combinations under IFRS 3 and Russian accounting standard FSBU 14/2022.
Comparative analysis of goodwill definitions, recognition criteria, and non-recognition of internally generated goodwill under IFRS 3 and FSBU 14/2022.
Algorithmic breakdown and numerical modeling of the acquisition method, evaluating transferred consideration, non-controlling interest, full versus proportionate goodwill, and fair value asset revaluations.
Acquired goodwill represents a composite asset reflecting expected future economic synergies from business acquisitions, whereas internally generated goodwill remains excluded from financial balance sheets due to measurement constraints.
Goodwill valuation magnitudes vary significantly based on whether the full goodwill or proportionate goodwill method is applied alongside fair value adjustments to identifiable net assets.

Cite This Study

Eduard Shatunov (2026) studied this question.

synapsesocial.com/papers/6a8fea0110c91c1e92621f8b https://doi.org/10.12737/1998-0701-2026-12-8-32-43

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August 27, 2026Auditor

Goodwill as an Accounting Object: Concept, Calculation Procedure and Disclosure Requirements

View Full Paper

Ask AI

Bookmark

Authors

ESEduard ShatunovThe Russian Presidential Academy of National Economy and Public Administration

Discussion

Member takes

Implication

Methodological analysis demonstrates calculation mechanics for acquisition goodwill under international and national standards, highlighting the value of transparent disclosure for investors.

Key Points

To evaluate the conceptual foundation, calculation algorithms, and reporting requirements of goodwill in corporate business combinations under IFRS 3 and Russian accounting standard FSBU 14/2022.
Comparative analysis of goodwill definitions, recognition criteria, and non-recognition of internally generated goodwill under IFRS 3 and FSBU 14/2022.
Algorithmic breakdown and numerical modeling of the acquisition method, evaluating transferred consideration, non-controlling interest, full versus proportionate goodwill, and fair value asset revaluations.
Acquired goodwill represents a composite asset reflecting expected future economic synergies from business acquisitions, whereas internally generated goodwill remains excluded from financial balance sheets due to measurement constraints.
Goodwill valuation magnitudes vary significantly based on whether the full goodwill or proportionate goodwill method is applied alongside fair value adjustments to identifiable net assets.

Cite This Study

Eduard Shatunov (2026) studied this question.

synapsesocial.com/papers/6a8fea0110c91c1e92621f8b https://doi.org/10.12737/1998-0701-2026-12-8-32-43

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