A Study On Accounting For Goodwill

Mergers and acquisitions have been increasingly active. M&A lead to great combination goodwill. Because our market is still on the construction, Chinese entrepreneurs and regulators know little about them. Based on this consideration, I have chosen "the accounting for goodwill" as my research project.Goodwill is the most complicated and divergent in tangible asset. This thesis does a comprehensive research on goodwill's theories and makes international comparisons of its practices. By analyzing the definition, recognition and other related theories and practices about goodwill, the author delivers some opinions correspondingly. By comparing the standards and statements of goodwill in some developed countries and IASC, the author puts forward some advice on China's research and establishment of goodwill's standards.besides international comparison, the core of this paper also has last chapter: demonstration via studying goodwill accounting disposal in china. The author chose 180 listed companies in Shanghai stock market as research objects. Because listed companies receive more and stricter government supervision and public monitoring, their disclosed accounting information is more complete, sufficient and canonical. Moreover, 180 listed companies also belong to Index constituent stock, the author believes their disclosed data have high representativeness on goodwill accounting disposal and consolidated price difference.by doing demonstrated analysis on 180 listed companies, the author found there are some differences between operation and existing accounting system. The author tried to analyze these differences from different aspects and find the causes which give birth to these differences. The author also tries to put forward to some improvement advice respectively from macro and micro aspects.