Prestižo pripažinimas ir vertinimas lietuvos įmonių apskaitoje
LTPrestižas gali būti dviejų rūšių. Pirmoji jų yra viduje sukurtas prestižas, kuris susidaro dėl palankesnio požiūrio į verslą arba geros verslo reputacijos. Antroji prestižo rūšis – kada jis įsigyjamas verslo jungimo metu. Prestižas apskaičiuojamas kaip skirtumas tarp verslo, kaip visumos, įsigijimo kainos ir tikrosios grynųjų išteklių, kuriuos būtų galima identifikuoti ir atskirti nuo verslo, vertės. Įmonės viduje sukurto prestižo vertinimas yra gana sudėtingas, todėl nereglamentuotas. Šio tyrimo tikslas – pasiūlyti prestižo įvertinimo metodą, kuris padėtų įmonei atskleisti viduje sukurto prestižo vertę. Pateikto modelio esmė – vidinio prestižo vertę apskaičiuoti kaip įmonės rinkos ir balansinės verčių skirtumą. Šis modelis gali būti puikiai pritaikomas stambiose įmonėse, kurių vertybiniais popieriais prekiaujama akcijų biržose. [Iš leidinio]Reikšminiai žodžiai: Apskaita; Nematerialusis turtas; Prestižas; Įvertinimas; Accounting; Assessment; Goodwill; Intangible assets; Prestige; Rating; Valuation.
ENRestoration of Lithuanian independence gave an opportunity to implement fundamental reform of the national accounting system. It was necessary indeed for Lithuania's joining the global market, attracting more investment and conducting profitable international trade. Thus, a new type of assets was added to the balance sheet, namely, goodwill. Goodwill is a unique intangible asset. Therefore, it is required to present it in the balance sheet following accounting standards. For this purpose it is necessary to establish an evaluation system under which the company that gives a true and fair information about its financial position and results would include internally generated goodwill. The subject of the present research is accounting of goodwill. The objective of this research is to offer a goodwill valuation model which might be used by companies to evaluate the value of internally generated goodwill. Goodwill exists within a company itself and its positive or negatyve value depends on the company's operational success. In case when a company is acquired by another company, calculated goodwill is included in the balance sheet by the acquirer, yet it cannot be formed anew.There is no fundamental difference between internally generated and purchased goodwill hence, in fact, purchased goodwill can be defined as a goodwill generated internally. Thus, both types of goodwill could be included in a company's balance sheet. The essence of the proposed model is to calculate internally generated goodwill as the difference between company's market and book values. This model can be perfectly adapted in large companies whose securities are traded on stock exchanges. According to this model, a company should indicate the estimated internally generated goodwill in its balance sheet as a separate object of intangible assets. [From the publication]
