Последващо оценяване на репутацията – преглед на съществуващата нормативна уредба

The purpose of this article is to review and analyze existing practices in the accounting regulation of post-reputation accounting as one of the major problems in the field of accounting harmonization by not aiming to critically analyze individual regulations in terms of their relevance. The objective analysis of the reviewed regulations allows us to summarize that the existing order for carrying out the ex post evaluation of the reputation and the specified disclosure elements are very important in order to obtain real indications of the business situation and the need for impairment but on the other hand they are extremely sensitive and easy to manipulate, as they use internal assumptions and assessments of enterprise management that are extremely difficult to verify. We believe that this is one of the main prerequisites for changing the regime in subsequent accounting for goodwill.