The Research On The Influence Of The Subsequent Measurement Method Of Goodwill To Accounting Information

In a market economy environment, competition has forced companies mergers and acquisitions, mergers and acquisitions have become a norm within industry or between industry and even cross-border, then mergers and acquisitions usually creat a "goodwill" this is the assets most difficult to identify and deal with.there has been much controversy about the goodwill in Academia, one focus of controversy is which method should be used to measure the value of goodwill, thus providing higher quality of accounting information for the community and the public. Now, China is revising accounting standards, changes on accounting standards must bring a new change to accounting theory and practice, therefore, studying on the impact of goodwill subsequent measurement to accounting information is particularly necessary and urgent.The article regards goodwill as The breakthrough point, research the effects of different goodwill subsequent measurement method to accounting information content and quality by comparison、cases、empirical analysis methods.The article introduces the background and significance of the study first, then introduces the essence of goodwill、the subsequent measurement methods, evaluation methods, accounting information and so on by the related concepts and theories of goodwill and accounting information.Depending on different circumstances of goodwill subsequent measurement, the two companies were selected as typical cases to be studied, namely:Provision for impairment loss inadequate of Midea Group and Provision for impairment loss over of Jien Nickel Industry, microgeography analyze the different approach during the process of goodwill subsequent measurement, make a further consideration on the process of asset impairment method analysis its intrinsic motivation.different goodwill subsequent measurement mustmake different influence on the financial statements information content and information quality.Therefore, the article analyze how different goodwill subsequent measurement influence accounting information on the level of accounting statement by mathematical statistics methods.From,the volue of goodwill、solvency、asset management profitability,etc.Meanwhile,calculate the quality of accounting information under different goodwill subsequent measurement methods by using a mathematical model, compare the ccounting information from different method,analyze the effects of different goodwill subsequent measurement to accounting information.Research suggests that,the enterprises operating space of goodwill subsequent measurement is too large, the accounting treatment is not reasonable;Different methods for subsequent measurement of goodwill have a more significant impact on corporate financial statements, the impact on the quality of accounting information is also quite different.Therefore propose to improve the subsequent measurement of goodwill, increase and detailing the information disclosure, in order to improve the quality of accounting information of goodwill.