Research On The Value Of Goodwill Impairment

For goodwill,academic discussion and exploration have never ceased.Goodwill is a long-term accumulation of the value of the enterprise.The character that it cannot leave the enterprise and exist independently,unable to generate income independently decide that it cannot be priced separately.This particularity of goodwill brings a variety of sound to the processing of goodwill,and the controversy mainly focuses on the subsequent measurement of goodwill.With a wave of mergers and acquisitions,along with the merger of goodwill problem is more and more obvious,many enterprises face a performance such as "black swan" event disrupted the market order,harm the interests of investors.Earnings fluctuations mainly comes from the impairment test method.At present,most countries in the world including our country adopt follow-up measurement of goodwill impairment test method,but not means that this is the best method,on the contrary,since the implementation,this method is controversial.In this context,this paper analyzes and discusses the subsequent measurement of goodwill.First of all,this paper reviews the research situation of goodwill in domestic and foreign countries,and expounds the recognition measurement,follow-up measurement and related synergistic effect theory of goodwill.At the same time,we estimated the goodwill of the listed companies in the market,found that goodwill is prevalent in the market.There is significant risk of goodwill impairment.Secondly,by analyzing the acquisition of M company,we try to find out the reasonableness of the goodwill impairment of M company and the deficiency of goodwill impairment test method.The shortage of the follow-up measurement described mainly from three aspects: the insufficiency that using the revenue method to calculate the goodwill impairment,under the international comparison and different impairment test method of comparing to the follow-up measurement method.Finally,aiming at the shortcomings of the earlier proposed goodwill,following measurements and suggestions are put forward,including: related supervision department should improve the goodwill related accounting standards,strengthening the supervision,dredge public channels;the enterprise itself should try to improve the professional skill level of accountants and strengthen the risk prevention of goodwill impairment;investors should raise their awareness of risk and strengthen their focus on goodwill.Main contribution of this article is analyzing the lack of follow-up measurement methods from different angles,wish to contribute for the perfection of goodwill follow-up measurement,guide enterprises to improve the goodwill follow-up measurement accuracy,and also reduces the risk of investors.