| Goodwill accounting has always been one of the themes of the theoretical and practical circles.Since the accounting standards stipulate that goodwill can not be individually identified and measured,it will have a significant impact on the business development and continuous operation of the business.Goodwill discussion is very intense,has been unable to form a unified identification.The integrity,asset dependency and volatility of goodwill itself will make various M & A cases face many problems in the later period of goodwill impairment test,such as the choice of asset group and the measurement of fair value.With the rapid development of China’s economy,more and more enterprises through mergers and acquisitions to achieve industrial integration.With the increasing size of corporate mergers,the role of mergers and goodwill in corporate finance is becoming increasingly important.However,some companies in the merger after two to three years have been on the goodwill of a large amount of impairment requirements.The huge amount of impairment,which makes some of the company in the current operating profit suddenly fell,even by the fast-growing profitable companies into a loss of business,even after the provision for impairment of several years have been in a state of loss.In 2006,the Ministry of Finance promulgated the "New Accounting Standards for Business Enterprises" and implemented it on January 1,2007,which had a great impact on the accounting treatment of the enterprises.There was also a significant change in the provisions on the merger of goodwill,The introduction of the concept of fair value;Secondly,the listed companies to require impairment of goodwill.And the international accounting standards there is a trend of further convergence,and the US accounting standards there are more obvious differences.This paper chooses the blue cursor to acquire the Bojie advertisement as the main case study object,mainly studies the case of the merger,from the initial recognition stage of goodwill to the occurrence of goodwill recognition,measurement,impairment test,This paper analyzes the causes of the large amount of the problem of large amount of impairment in the late period of goodwill,analyzes the problems of the recognition of goodwill in the early stage of recognition,and the related accounting standards of late impairment.Domestic and foreign accounting standards to explore and propose to further improve the development of standards in order to more accurately reflect the economic essence;to strengthen the relevant departments,institutions,supervision and supervision,including the merger and approval of the case,goodwill related information The details of the management;to improve the management of goodwill follow-up impairment risk management approach. |
