An Study On The Recognitions And Measurements Consolidation Goodwill Under New Accounting Rules

Goodwill has always been a sector of accounting theory focus. This article firstly introduces each kind of goodwill concepts, attempting to be clear about the connotation of goodwill. In view of the fact that the cost of internally generated goodwill cannot be measured reliably, the author establishes the article only to be restricted in the consolidation goodwill, and emphasizes on the discussing the measurement of consolidation goodwill.Then, this article compares the accounting standards about consolidation goodwill from the Chinese to foreign, and analyzes difference through introduced each historical evolution. It has mainly selected the American accounting standards and the international accounting standards as the comparison research objects, because these two sides have good start on the consolidation goodwill research, and the theory are already matured, moreover the standards already tends to be basically consistent. Relatively, in our country consolidation goodwill accounting standards experienced from un-matured to maturity, from confusion to unified development process. And through studying many overseas advanced experiences, simultaneously retaining certain Chinese characteristic, Chinese accounting standards about consolidation goodwill has finally convergent to the international standards.Because new accounting standards have made the significant adjustment regarding the consolidation goodwill, therefore this article also emphatically discusses the change of consolidation goodwill in the new accounting standards. First part discusses the different consolidation theory regarding the consolidation goodwill, and Chinese accounting standards utilizes several kinds of consolidation theory, which enables the computation results of consolidation goodwill more reflecting the scientific nature. The second part introduces the initial and following measurement of consolidation goodwill, the utilization of the fair value related knowledge, and the simple commentary to the goodwill measurement method.This article core, namely this article innovation spot is the empirical analysis on be listed annual report data, attempting to confirm the nature of goodwill and the enterprise's influence from the change of new accounting standards. Firstly, through statistically analyzing the weighting ROA change in 169 listed companies from 1999 to 2007, the author believes that the goodwill which determined in the business combination doesn't bring the so-called superior earnings for the enterprise, which namely could not manifest the nature of the goodwill. But because the selection and the computation of variables are restricted to the objective factors, the result seems not to have the complete persuasive power; Then, through empirical analyzing on the 2007 annual report data from 107 listed companies, the goodwill depreciation provision which raised according to the new standards has the inverse correlation relations to the net assets as well as the gross profit. But because only the data of 2007 can be obtained, in addition to use a simple linear regression analysis method, the results may have certain contingency, so much more attention needs to be paid continually in the later fiscal year.