Goodwill and return on M&A: financial statements results for 20102020 (analysis methods and current status)
Автор: Tsekhomsky N.V., Tikhomirov D.V.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Финансовый сектор экономики
Статья в выпуске: 5 (131), 2021 года.
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The Russian M&A market was generally stable in 2010-2020 with a downward trend in the total volume, but an increase in the number of transactions. M&A transactions usually imply payments for potential synergies and new strategies, which often lead to a specific intangible asset recognized on the balance sheet, i.e. goodwill. The article discusses possible approaches to the analysis of the M&A market efficiency and investment return on transactions, and the main emphasis is made on balance sheet values of goodwill and goodwill impairment trends based on the analysis offinancial statements of major Russian companies.
Mergers and acquisitions, investment performance, market capitalization, goodwill, impairment of assets, impairment of goodwill, ias 36, discount rate
Короткий адрес: https://sciup.org/148323859
IDR: 148323859