{"title":"根据波兰会计法规,在企业合并初始确认时分配负公允价值资产的拟议模式","authors":"D. Wędzki","doi":"10.5604/01.3001.0015.9605","DOIUrl":null,"url":null,"abstract":"Purpose: This study develops allocation models of business combination for recognizing the initial value of stand-alone business assets when that business generates negative income and, as a consequence, should be evaluated at a negative fair value.\nMethodology/approach: This deductive study presents a methodological approach to allocation models constructed under Polish accounting regulations, i.e., the Accounting Act and National Accounting Standards, based on normative accounting theory.\nFindings: Three allocation models were developed to measure the initial value of business assets if any cash-generating units are measured at a negative fair value: the overall adjusting factor model, the decreasing adjusting factor model, and the sum-of-the-years digits model. The limitations of the models are also considered, and finally, a con-ceptual example is presented.\nResearch limitation/implications: The models can be applied and verified on cases \nof business combination in Poland to assess the usefulness of particular models.\nOriginality/value: The study consists of original propositions of allocation models at negative fair value for Polish accounting regulations, filling a research gap: the lack of proper allocation method of value under such a transaction under this regulation.\n\n","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations\",\"authors\":\"D. Wędzki\",\"doi\":\"10.5604/01.3001.0015.9605\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: This study develops allocation models of business combination for recognizing the initial value of stand-alone business assets when that business generates negative income and, as a consequence, should be evaluated at a negative fair value.\\nMethodology/approach: This deductive study presents a methodological approach to allocation models constructed under Polish accounting regulations, i.e., the Accounting Act and National Accounting Standards, based on normative accounting theory.\\nFindings: Three allocation models were developed to measure the initial value of business assets if any cash-generating units are measured at a negative fair value: the overall adjusting factor model, the decreasing adjusting factor model, and the sum-of-the-years digits model. The limitations of the models are also considered, and finally, a con-ceptual example is presented.\\nResearch limitation/implications: The models can be applied and verified on cases \\nof business combination in Poland to assess the usefulness of particular models.\\nOriginality/value: The study consists of original propositions of allocation models at negative fair value for Polish accounting regulations, filling a research gap: the lack of proper allocation method of value under such a transaction under this regulation.\\n\\n\",\"PeriodicalId\":53342,\"journal\":{\"name\":\"Zeszyty Teoretyczne Rachunkowosci\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-08-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Zeszyty Teoretyczne Rachunkowosci\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5604/01.3001.0015.9605\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Zeszyty Teoretyczne Rachunkowosci","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5604/01.3001.0015.9605","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations
Purpose: This study develops allocation models of business combination for recognizing the initial value of stand-alone business assets when that business generates negative income and, as a consequence, should be evaluated at a negative fair value.
Methodology/approach: This deductive study presents a methodological approach to allocation models constructed under Polish accounting regulations, i.e., the Accounting Act and National Accounting Standards, based on normative accounting theory.
Findings: Three allocation models were developed to measure the initial value of business assets if any cash-generating units are measured at a negative fair value: the overall adjusting factor model, the decreasing adjusting factor model, and the sum-of-the-years digits model. The limitations of the models are also considered, and finally, a con-ceptual example is presented.
Research limitation/implications: The models can be applied and verified on cases
of business combination in Poland to assess the usefulness of particular models.
Originality/value: The study consists of original propositions of allocation models at negative fair value for Polish accounting regulations, filling a research gap: the lack of proper allocation method of value under such a transaction under this regulation.