The Research On Accounting Treatment Of Consolidated Goodwill Of A Company

Since 2007,the new accounting standards in China have stipulated the accounting treatment of goodwill.According to the different merger methods,the initial measurement of the goodwill will be divided into two kinds:the purchase method and the equity combination method.The processing method was changed from the original system amortization method to the impairment test method,which is a step towards convergence with international accounting standards.Since the implementation of the new accounting standards,it has promoted the continuous revitalization of the M&A market and the continuous growth of corporate net profits,but it has inevitably resulted in the retention of a large number of combined goodwill on the books.How to improve and improve the accounting treatment of the consolidated of goodwill,and whether the new accounting standards are compatible with China's national conditions has always been one of the hot topics in the accounting community.This dissertation is based on China's current accounting principles and related theories of goodwill,using A Company as an example to study mergers and acquisitions and goodwill in the Chinese pharmaceutical industry.First of all,this dissertation elaborates the background of the consolidated of goodwill,Stressed that the effective measurement of the consolidated goodwill is of great significance to the development of accounting standards and the improvement of enterprise management,at the same time,combing and evaluating the relevant documents of the consolidated goodwill,and combining the literature to define the important concepts and theoretical basis.Secondly,based on the important concepts and theoretical basis,it summarizes the composition and changes of A company's merger cases and consolidated goodwill.Thirdly,combine specific data to initially confirm the merger goodwill,the subsequent measurement of the impairment test method and the system amortization method will be compared and analyzed,and the visual comparison of the consolidated financial statements will be prepared again.Different economic consequences are analyzed and interpreted.Finally,from the analysis of A company's merger goodwill accounting,relevant issues were raised and reasonable suggestions were made and relevant conclusions were drawn.This dissertation analyzes the accounting treatment of consolidated goodwill arising from the merger in the context of China's current accounting standards.Through research,it is found that the initial recognition amount of consolidated goodwill of Company A is relatively large,follow-up on the process of impairment testing of goodwill and disclosure of imperfections and other issues,have a positive effect on financial statements,and hide the risk of large impairments,this conclusions and inspirations has a practical role in the depth of China's accounting research on the merger of goodwill.