The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”

Oliveira, Kleber Vasconcellos de; Lustosa, Paulo Roberto Barbosa

doi:10.1080/01559982.2022.2089319

Cited by 2 publications

(3 citation statements)

References 98 publications

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“…On the other hand, intangible wealth, which is more unstable, comprises the economic value of new ideas that are yet to be implemented, but although this goodwill has economic value, it is not an asset. However, Oliveira and Lustosa (2022) argue that intangible capital (goodwill) and physical capital are entangled and this entanglement forms the economic value of the company, proposing the existence of a physical and economic inseparability among goodwill and other assets. This theoretical construction is based on quantum concepts, which represents a new valuation perspective for intangibles.…”

Section: Theoretical Historical and Conceptual Discussion On The Natu...mentioning

confidence: 99%

Accounting for goodwill: reflections historical, conceptual and comparative review

Calado,

Matias-Pereira

2024

AMBIENTE

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Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate.

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Section: Theoretical Historical and Conceptual Discussion On The Natu...mentioning

confidence: 99%

Accounting for goodwill: reflections historical, conceptual and comparative review

Calado,

Matias-Pereira

2024

AMBIENTE

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“…Já o patrimônio intangível se refere a ideias e estratégias cujas decisões ainda não foram concretizadas. A criação de valor econômico envolve a transformação de ideias -patrimônio intangívelem patrimônio físico (real), ainda que eles permaneçam entrelaçados (Oliveira & Lustosa, 2022).…”

Section: Contabilizações Posteriores Alternativasunclassified

“…O goodwill, conforme a normatização atual, é classificado como um item separado na lista de ativos de uma empresa, devido à exigência de individualização dos itens do balanço (Oliveira & Lustosa, 2022). Contudo, os autores afirmam que ele é uma riqueza potencial (e não garantida) que representa o valor presente dos lucros residuais futuros.…”

Section: Contabilizações Posteriores Alternativasunclassified

A redução do valor contabilizado do goodwill: uma análise à luz do Iasb Discussion Paper/2020/1

Costa

Lustosa

Niyama

2023

REPeC

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Objetivo: Este artigo tem como objetivo realizar uma análise comparativa entre as diferentes formas de redução do valor contábil do goodwill, à luz do Iasb Discussion Paper/2020/1. Método: A pesquisa está configurada metodologicamente como um ensaio teórico e destaca a visão da literatura e normatização contábil sobre o assunto. Resultados e contribuições: Com base nas reivindicações dos stakeholders ao Iasb, foi identificado que o teste de impairment, método atual de redução do goodwill, possui diversas limitações, tais como alto custo, reconhecimento tardio e efeito shielding. A reflexão desenvolvida propõe que a permanência desse teste como única forma de contabilização posterior do ágio implica uma redução na qualidade da informação contábil, sendo, assim, recomendadas outras formas de redução para representar mais fidedignamente os valores constantes nos demonstrativos financeiros. Desse modo, diante da recente abertura proporcionada pelo Iasb para o assunto, este artigo possui relevância ao abordar, tempestivamente, a discussão alusiva ao Discussion Paper/2020/1, de quais são as possíveis e mais adequadas formas de redução do valor contábil do goodwill, a fim de representar, de maneira mais relevante e fidedigna, o patrimônio das empresas.

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The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”

Cited by 2 publications

References 98 publications

Accounting for goodwill: reflections historical, conceptual and comparative review

Accounting for goodwill: reflections historical, conceptual and comparative review

A redução do valor contabilizado do goodwill: uma análise à luz do Iasb Discussion Paper/2020/1

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