Research On The Supervision Of Goodwill Impairment Of List Companies

In the merger and acquisition of a listed company,the difference between the merger cost of the purchaser and the fair value share of the identifiable net assets acquired by the purchaser in the merger shall be recognized as goodwill,and the goodwill recognized shall be subject to impairment test at the end of each year.Goodwill is essentially an intangible resource.When its artificially determined market value is included in the current profit and loss as important financial data and goodwill impairment test is carried out,the uncertainty of the rights and interests of shareholders,creditors and the company itself has been increased invisibly.The operation of goodwill impairment is not standardized.The actual controller manipulates financial data for the purpose of earnings management,and takes advantage of internal and external regulatory loopholes to extract benefits,resulting in large-scale evaporation of assets of many interest subjects.In the current active m&a market,asset-light enterprises are constantly expanding,traditional industries are seeking transformation,and the overall goodwill value of the market is still increasing.Based on the current situation and the experience of external governance,this paper theoretically clarifies that the space provided by China's relevant laws and regulations for goodwill impairment operation is too large,and the review of information disclosure is not in-depth in nature.Through empirical study,this paper reveals the company mergers and acquisitions in the security market of our country some heavy economic expansion,despise the improper value orientation,investor protection should be clarify the legal value of the goodwill impairment regulation,should think in practice by strengthening supervision,restrain the company using the results of the manipulation of the impairment test for earnings management behavior,make its reasonable control consciously at the beginning of the merger and acquisition goodwill value,take the initiative to build a set of effective internal supervision system,and control for large-scale goodwill impairment loss problem,achieve the purpose of protecting the interests of the subject of many related.