A Study On The Follow-up Measurement Of Combined Goodwill In The Game Industry

As China's game industry has entered a stage of rapid development in recent years,good prospects and high profits have attracted a lot of capital,the game industry has quickly become a hot area for mergers and acquisitions,and the scale of goodwill has also continued to rise in transactions.However,the good times are not long.More and more listed companies in the game industry have experienced"thunderstorms" and the surge in goodwill impairment losses.The frequent occurrence of this situation also reminds us that the risk of impairment of goodwill is gradually accumulating,and the improvement and improvement of the subsequent measurement method of goodwill is also more important.In the context of the large-scale goodwill impairment of game companies,which has led to a significant decline in corporate performance,this article takes the typical representative Tianshen Entertainment as a case company,and explores the case company's current business by combing the generation and development of subsequent goodwill measurement methods.Problems in the subsequent measurement method of reputation,and put forward suggestions for improvement of the shortcomings.This article is divided into five parts:the first part first introduces the research background and significance of this article,leads to the specific direction of the research,and summarizes the relevant achievements of the follow-up metrology research of domestic and foreign goodwill.An overview of the basic framework.The second part introduces the concept of goodwill follow-up measurement.After summing up the goodwill follow-up measurement methods that have appeared,it mainly combs and summarizes the development and use of the system amortization method and impairment test method for case analysis Foundation.The third part introduces the situation of various companies acquired by Tianshen Entertainment,and reviews the generation of goodwill and the subsequent measurement.The fourth part first analyzes the deficiencies of Tianshen Entertainment when implementing the impairment test method,and then uses the impairment test method,system amortization method,and parallel method of impairment and amortization to conduct subsequent measurement of the goodwill of the case company.Discuss the differences between the data caused by different methods and explore their respective advantages and disadvantages.In the fifth part,based on the research that has been completed above,I make relevant suggestions on the follow-up measurement of the goodwill of the case company,and put forward some opinions on the improvement of the follow-up measurement of goodwill in China.Through research,this paper finds that the current impairment test method has the problems of untimely information disclosure,unreasonable impairment judgment,and the use of goodwill impairment for earnings management.After comparing the different measurement methods of goodwill,it is found that the impact of fluctuations in operating conditions will be further amplified by the implementation of the impairment test method.In this case,the implementation of the parallel method of impairment and amortization can not only amortize when the business conditions are good to reduce the scale of huge goodwill,reduce the impact of possible goodwill impairment,but also fluctuate in performance.Reflect the goodwill situation and improve the quality of accounting information.In order to further improve the current measurement method of goodwill and solve the problems in the actual application of the company,this article makes recommendations from the following three aspects:first,strengthen the disclosure and supervision of goodwill impairment information;second,reduce the space for subjective judgment,Strengthen internal control;thirdly,use the parallel method of impairment and amortization for the subsequent measurement of goodwill when appropriate.