Priznavanje i mjerenje goodwilla u konsolidiranim financijskim izvještajima

master's thesis

• Title (english): Recognition and measurement of goodwill in consolidated financial statements
• Author: Besnike Useini
• Mentor: Hrvoje Perčević (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Danimir Gulin (član povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Poslovna spajanja su sastavni dio suvremene ekonomije. Kako se ekonomija naglo razvija tako su i društva sklonija poslovnim spajanjima. Razlozi poslovnih spajanja su: jačanje tržišne pozicije subjekata, brži i lakši napredak i veća profitabilnost i povećanje sadašnje vrijednosti subjekata. Poslovna spajanja se ostvaruju kupnjom imovine ili vlasničkog udjela, tj. poslovno spajanje je transakcija ili drugi događaj kojim stjecatelj stječe kontrolu nad jednim poslovanjem ili više njih. Ukoliko dođe do poslovnih spajanja matično društvo je dužno sastaviti i prezentirati konsolidirane financijske izvještaje. No prilikom sastavljanja konsolidiranih financijskih izvještaja potrebno je provesti eliminacije transakcija koje su se dogodile između matice i ovisnih društava.
Tema ovog rada je priznavanje i mjerenje goodwilla u konsolidiranim financijskim izvještajima. Goodwill kao posljedica poslovnih spajanja predstavlja pozitivnu razliku između naknade za stjecanje i fer vrijednosti neto imovine stečenog subjekata ili poslovanja. Goodwill se iskazuje kao imovina, tj. dugotrajna nematerijalna imovina. Za razliku od goodwilla, dobit od povoljne kupnje predstavlja negativnu razliku između naknade za stjecanje i fer vrijednosti neto imovine stečenog subjekta ili poslovanja. Goodwill predstavlja buduće ekonomske koristi, a dobit od povoljne kupnje se odmah priznaje kao prihod, odnosno, predstavlja sadašnju ekonomsku korist stjecatelja. Cilj ovog rada je prikazati postupak utvrđivanja goodwilla u procesu poslovnog spajanja i prikazati priznavanje goodwilla u konsolidiranim financijskim izvještajima.

Abstract (english)

Business mergers are an integral part of the modern economy. As the economy develops rapidly, so do companies more prone to business mergers. The reasons for business combinations are: strengthening the market position of entities, faster and easier progress and higher profitability and increasing the present value of entities. Business combinations are realized by purchasing an asset or ownership interest, ie a business combination is a transaction or other event by which the acquirer acquires control over one or more operations. If a business combination occurs, the parent company is required to prepare and present consolidated financial statements. However, when preparing consolidated financial statements, it is necessary to eliminate transactions that have occurred between the parent and subsidiaries.
The topic of this paper is the recognition and measurement of goodwill in the consolidated financial statements. Goodwill as a result of a business combination represents the positive difference between the acquisition fee and the fair value of the net assets of the acquired entity or business. Goodwill is recognized as an asset, ie a long-term inatngible asset. Unlike goodwill, a profit from a bargain purchase represents a negative difference between the acquistion fee and the fair value of the net assets of the acquired entity or business. Goodwill represents future economic benefits, and the gain on a favorable purchase is immediately recognized as revenue, that is, it represents the current economic benefit to the acquirer. The aim of this paper is to present the process of determining goodwill in the business combination and to show the recognition of goodwill in the consolidated financial statements.

• Keywords: Poslovno spajanje; goodwill; konsolidacija; konsolidirani financijski izvještaji
• Keywords (english): Business combinations; goodwill; consolidation; consolidated financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:331102
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-24 12:48:20