Verslo jungimų apskaita
LTStraipsnyje nagrinėjama verslo jungimų registravimo apskaitoje principai bei metodika, jų atitiktis tarptautinei praktikai. Atlikta sisteminė ir palyginamoji verslo jungimus reglamentuojančių 14-ojo verslo apskaitos standarto „Verslo jungimai“ ir 3-ojo tarptautinio finansinės atskaitomybės standarto „Verslo jungimai“ analizė. Didelis dėmesys skiriamas pirkimo metodo taikymui registruojant verslo jungimus apskaitoje, taip pat prestižo susidarymo aplinkybėms bei atskleidimams finansinėje atskaitomybėje. [Iš leidinio]Reikšminiai žodžiai: Neigiamas prestižas; Pirkimo metodas; Prestižas; Teigiamas prestižas; Verslo jungimų apskaita; Įmonė; Accounting business combinations; Accounting for business combinations; Business combinations accounting; Enterprise; Goodwill; Negative goodwill; Positive goodwill; Purchase method.
ENBusiness combinations become more frequent because the business environment is complicated and changing. We can assume that Lithuanian business has reached the stage of maturity when business combinations become important for all sorts of enterprises. It is necessary to register business combinations and show them in financial reports. That is why it is necessary to know the main principles of business combination accounting as appropriate and accurate application will provide an objective and fair view of the business combination in the financial reports. The main objective of this work is to compare the principles of the business combination accounting in the 14th National accounting standard "Business combination" and the 3rd International financial reporting standard "Business combination". The objective of the present paper is the accounting of business combinations. Both standards cover the principles of business combination accounting. Their goal is to state the way business combinations have to be registered and shown in financial reports. The difference between them is that the 3rd International financial reporting standard "Business combination" is more detailed and its volume is bigger. The standards are assumed to use the acquisition method for business combinations.The stages of applying the acquisition method are as follows: the identification of the "acquirer"; the recognition and measurement of the identifiable assets, and the recognition and measurement of goodwill or a gain from a bargain purchase option. In addition, the 3rd International financial reporting standard "Business combination" provides guidance concerning reverse acquisition. The main difference between the standards is the attitude to the goodwill. The I4th National accounting standard "Business combination" singles out goodwill and negative goodwill which may lose its value. On the other hand, the 3rd International financial reporting standard "Business combination" recognises goodwill only as a future economic benefit. As goodwill is treated differently, it is also considered differently, but in both standards, the obtained data must provide a true and fair view of the business combination. The 3rd International financial reporting standard "Business combination" also applies to business combinations that were made before the establishment of the new standard. This is very helpful for firms which are going to apply for the new version of the 3rd International financial reporting standard "Business combination" as well as for those who are going to shift from the National accounting standards. [From the publication]
