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The business reputation of the organization is undoubtedly a very complex economic and accounting category, and like any accounting category it should be determined, reflected in the accounts of the company and in the statements of the company. Based on the analysis of Russian and international accounting standards, the article reveals the inconsistency of the category “business reputation of the organization” with the economic sense. Due to the revealed contradictions, it is proposed to revise the traditional ideas about the essence of the business reputation of the organization as an accounting category and an object of accounting. So, it is proposed to critically evaluate the conformity of the concept of “business reputation of an organization” in the form in which domestic and foreign regulatory regulations offer us the requirements and criteria imposed not only on intangible assets, but also on non-current assets in general. Based on an analysis of the actual practical experience of the sale and purchase transactions of a ready-made business, it is proposed to replace the ownership of the property complex as an object of the transaction that determines the emergence of business reputation, ownership of a legal entity acquired through financial investments. Based on the author’s reasoning given in this article, it is proposed to consider the possibility of amending regulatory documents on accounting the prerequisites for recognition and the order of reflection of the business reputation life cycle in the accounting system, as well as in the company's statements. This will increase the reliability of financial statements, reduce the risk of user decisions made on the basis of such reports, and increase the openness and transparency of such transactions.
Keywords:goodwill, grounds for identification, valuation, accounting, impairment, economic benefits, depreciation, reporting.
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LEGAL
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