Research On Accounting Problem Of Business Combination Goodwill

In recent years, with the rapid economic development of China and gradual increase of China’s foreign acquisitions, goodwill becomes the reconsidering issue of accounting academics. New accounting standards on recognition and measurement of goodwill has a strict definition, but its provisions still have flaws, buyers are free to choose merging mode and payment of the price to control the situation and make clever arrangements on influences toward statements of goodwill. The definition of goodwill theorists is far beyond the provisions of its measurement criteria: the difference between the purchase price and the identifiable net assets. Many of the mergers are to improve technology, enlarge markets, and get energy; the mergers are aimed at bringing more profits to the enterprises, and at the same time require the accounting treatment of goodwill. When we study the theory of consolidation goodwill from the nature of goodwill, we get to know about the existing problems in accounting treatment for enterprises, and it makes the purchased goodwill more in line with its value. At last it has a strong practical significance on choosing the way of acquisition for businesses. This paper explains the research background, the significance of the topic, research status at home and abroad, research ideas and methods, innovation points and the framework of this paper. Analysis of relevant theories of enterprise merger and goodwill, consolidated from cost confirmation, goodwill measurement methods problems for subsequent measurement of goodwill and goodwill that initial measurement. Finally put forward the goodwill measurement methods of suggestions, including: improving the confirmation, the merge goodwill with subsequent measurement of the subsequent measurement of goodwill and goodwill of the selection method.