Study On The Problem Of Goodwill Acquisition Of The Blue Focus

Along with the deepening of economic innovation and rapid development of the capital market,more and more enterprises mergers and acquisitions market development,corporate mergers and acquisitions has increasingly become the focus of everyone's attention.M & A is the enterprise expands the scope,enhance strength,important means to improve efficiency,but also for our country to realize the adjustment of the industry,reflecting to enhance the effectiveness of the important strength.The public relations industry as a typical capital intensive industry,the ability to provide professional service ability and continuous development of new media,is to become an important indicator of change propagation environment and meet the needs of customers,mergers and acquisitions can promote the development of public relations of enterprises through capital operation,enhance the market to adapt to this paper BlueFocus mergers and acquisitions.When goodwill related data,causes high goodwill from acquisition perspective,discuss Effect of overall performance of mergers and acquisitions and goodwill of the company,in order to standardize enterprise goodwill measurement,provide suggestion to reduce consolidated goodwill impairment risk.The research results are helpful to predict operating results of business operators to determine the combined cost of enterprise merger and acquisitions,to provide a reference for the merger of enterprises,promote the merger and acquisition process,Study on measurement of goodwill can also help enterprises to better grasp the true value of the enterprise owned resources,help enterprises to enhance management level,improve business performance,the improved suggestions for formulating and revising given goodwill accounting standards.The article first summarizes from the research significance and research background,then provide theoretical support for relevant literatures for the following case study,especially the theory of goodwill,accounting for goodwill at home and abroad were compared and analyzed;secondly,to analyze the case study in the important motivation of mergers and acquisitions process company financial data as well as mergers and acquisitions,mergers and acquisitions of the merger process,scheme of merger goodwill generated in high research and analysis of the system.Finally,to find the treatment of goodwill with the problems put forward some suggestions.In the use of research methods,this paper uses the method of case analysis,summary the problems of goodwill processing and the direction of improvement,using case study method helps to find out the problems existing in the enterprise,for other enterprises More referential significance.Through case analysis,draw the following conclusions:(1)the initial measurement of goodwill is not detailed,clear can be used to guide the practice of measurement methods;(2)the subsequent measurement of goodwill,not existing asset evaluation calculation of the market value of the enterprise accurately,ultimately unable to calculate whether there is impairment of goodwill;(3)in under the condition of asymmetric information,merger cost contains merger bargaining,the merger cost minus enterprise merged enterprise net identifiable assets results should be identified as consolidated.Through the above analysis,the author puts forward the following suggestions:(1)using the market method to estimate the results of goodwill,goodwill can be weakened overvalued,it will make the measurement of goodwill is more reasonable;(2)to merge goodwill follow-up measurement adopted "two step" method;(3)to strengthen the supervision of financial advisers,improve and standardize the price Value evaluation market;(4)enhance the supervision of merger goodwill disclosure,improve work quality.