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Фактори, Влияещи Върху Обезценката На Репутацията
[Goodwill Impairment Factors]

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  • Atanasov, Atanas

Abstract

Разбирането на концепцията за обезценка на репутацията и последните промени, свързани с нейното регламентиране, следва да бъде подчинено на изясняването на факторите (детер- минантите), които стоят в основата на концепцията за обезценка на репутацията. В статията са разгледани най-често посочваните фактори, влияещи върху признаването на счетоводни обезценки на репутацията, като са класифицирани според техния обхват и според характеристиките им. Счита се, че при извършване на анализ за наличие на обезценка, посочените индикатори имат съществено значе- ние, и следва да бъдат разглеждани по-скоро като базисни и да бъдат интерпретирани на база харак- терните особености на дейността на конкретното предприятие. Основният извод, който се налага е, че познаването на факторите (индикаторите) за обезценка и техния навременен анализ от страна на всички заинтересовани страни е от ключово значение при извършване на преценка относно признаване- то на счетоводна обезценка на репутацията.

Suggested Citation

  • Atanasov, Atanas, 2018. "Фактори, Влияещи Върху Обезценката На Репутацията [Goodwill Impairment Factors]," MPRA Paper 87625, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:87625
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    репутация; обезценка; фактори; счетоводни стандарти;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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