eng 2018 info:eu-repo/semantics/article All rights reserved https://phaidrabg.bg.ac.rs/o:28881 ISSN: 0353-8648 application/pdf 250896 bytes Keywords: Goodwill, IFRS, relevance, disclosures, impairment test, impairment loss, amortisation Ključne reči: Goodwill, MSFI, relevantnost, obelodanjivanja, test obezvređenja, gubitak od obezvređenja, amortizacija Abstract: IFRS 3 have been adopted to increase the relevance of information on business combinations. Consequently, it is expected that information on goodwill will contribute to that goal. By analysing the sample of the most important companies in the Republic of Serbia, this paper identifies several key areas of disclosure regarding recognition, initial recognition, and subsequent measurement of goodwill. All companies listed on the Belgrade Stock Exchange (BSE) which prepare consolidated financial statements are taken for the sample. In addition, the paper includes selected non-listed companies (that are most important for the Serbian economy according to the criteria of revenue, number of employees, and the share in the total GDP) in the sample. The final sample consists of 156 consolidated financial statements of 43 groups in the analysed four-year period (2013-2016). Descriptive statistic is used. The author found a low level of disclosure, which is further accompanied by misapplication of IFRS. Apstrakt: MSFI 3 je donet kako bi se povećala relevantnost informacija o poslovnim kombinacijama. Konsekventno, očekuje se da informacije o gudvilu doprinesu tom cilju. Analizirajući uzorak najznačajnijih kompanija u Republici Srbiji, u ovom radu smo identifikovali nekoliko ključnih područja obelodanjivanja u vezi priznavanja, početnog odmeravanja i naknadnog vrednovanja gudvila. U uzorak su uzete sve kompanije koje se kotiraju na Beogradskoj berzi koje sastavljaju konsolidovane finansijske izveštaje. Pored toga, u uzorak smo uključili i izabrane kompanije koje nisu listirane (koje su veoma značajne za Srpsku ekonomiju po kriterijumu prihoda, broja zaposlenih i udela u ukupnom BDP). Ukupan uzorak se sastoji od 156 konsolidovanih finansijskih izveštaja 43 grupe za četvorogodišnji analizirani period (2013- 2016). Korišćena je deskriptivna statistika. Ustanovili smo nizak nivo obelodanjivanja, koji je dodatno praćen i pogrešnom primenom MSFI. Economic themes volume: 56 number: 1 startpage: 127 endpage: 138 Do Serbian companies provide relevant disclosures about goodwill? Spasić, Dejan