Tratamentul contabil al fondului commercial

Abstract

Goodwill is a topic of endless debate, as there is a need to differentiate the fund's approach from a legal and accounting point of view, nationally and internationally. Goodwill represents the intangible elements that are not subject to a separate evaluation and / or accounting in the balance sheet and that contribute to the development of the enterprise. This notion of goodwill approaches that of the acquisition difference that appears in the context of consolidated accounts, on the occasion of securities acquisition operations. Goodwill is treated by the international financial reporting standard IFRS 3 Business combinations or represents the unidentifiable part of the payment made by the buyer on the occasion of a business group. As mentioned, in the Republic of Moldova the entities of public and private interest, according to the Accounting Law, keep the accounting according to the provisions of the International Financial Reporting Standards (2007), and the goodwill registered in an entity's transaction is accounted for according to the requirements. IAS 3 “Business Combinations) [2, p.67-69] and IAS 36“ Impairment of Assets ”[2, p.492-502]. Thus, goodwill, obtained from a business combination, is not depreciated. Instead, it will be tested in order to detect the depreciation process by the acquirer, testing which is performed once or several times, if there are circumstances that require depreciation. JEL: M41