The Impact of Internal and External Factors on the Impairment of Goodwill


  • Natalia Prodanova Plekhanov Russian University of Economics Moscow, Russian Federation
  • Olga Tarasova
  • Alfiia Khasanova
  • Anatoly Makarov
  • Ivan Malushin
  • Milyausha Akhmetova



This study analyzes the influence of external and internal factors on the goodwill impairment of Russian IT-companies.  The relevance of the study lies in the fact that in recent years large Russian companies have been diversifying their sources of income by switching to business ecosystems. This approach implies numerous mergers and takeovers with companies in different industries, which often form additional goodwill of the parent company. The impairment of goodwill, in turn, directly affects the further valuation of such firms and their investment attractiveness. This article discusses the facts of goodwill impairment in the largest players of the Russian IT market that implement their own cross-industry ecosystems: Yandex and VK.Group. The research methods are the analysis of relevant literature and financial statements of the companies, together with analytical methods of indicator estimation.  As part of the research result, it is expected to identify common triggers that have an impact on goodwill impairment in the IT-industry in Russia.


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