Research On The Issues Of Dealing With The Devaluation Of Consolidated Goodwill Of Chinese Listed Companie

The study of goodwill accounting has always been a hot topic in the discussion and research of accounting theorists.Based on the domestic research on reputation accounting,the research on goodwill accounting is focused on the initial confirmation and measurement of goodwill.Method and goodwill impairment information disclosure,this paper holds that under the background of global economic growth slowing down the upgrading of China's industrial structure,the goodwill which is confirmed by more and more frequent business combination activities is facing Therefore,this article will study the angle of refinement for the goodwill of the provisions of the criteria for impairment and related information disclosure issues.This paper starts from the standard,through the merger of goodwill follow-up impairment test methods and related information disclosure provisions of the in-depth analysis,found the following questions.In the measurement of goodwill impairment:(1)goodwill with the asset group for impairment testing deviated from the merger of goodwill arising from the main business or business.(2)the determination of the asset group and goodwill initial confirmation of the measurement range is not consistent.(3)goodwill in the allocation of assets between groups and mergers and acquisitions synergies benefit carrier is difficult to relate.In the disclosure of impairment information:the amount of goodwill allocated to an asset group does not accurately determine the relative size of the amount,which causes listed companies to carry out goodwill impairment test a number of key details,such as recoverable amount of the method,The key assumptions and basis,the choice of discount rate and the expected growth rate of information disclosure and other optional and operational.Secondly,based on the theory of value relevance of accounting information,this paper uses the Ohlson model to select the listed companies with goodwill impairment information in Shanghai and Shenzhen in 2012-2015 as the samples to study the value of consolidation goodwill and its impairment(1)The goodwill information of listed companies has the value relevance,which is positively correlated with the stock price.It shows that the goodwill information of the listed companies has higher information content in the eyes of the investors.(2)There is a negative correlation between the value of goodwill impairment information and the value of related goodwill.Which illustrates the necessity of fully disclosing goodwill impairment information.Based on the large sample descriptive statistical analysis,this paper finds that the information disclosure of goodwill impairment is not optimistic.Listed companies in various industries in 2015 significantly increased the provision for impairment of goodwill,of which information technology enterprises in terms of goodwill impairment of the amount of the amount of companies and the number of significantly higher than other industries.The disclosure of information about impairment of goodwill by various industries is not exhaustive.Only 8 listed companies can disclose relevant information about impairment of goodwill according to the criteria.Most of the listed companies only disclose the relevant accounting standards for some information.The provisions of the enterprise is still left to choose their own space.This paper argues that the related problems of goodwill impairment should be solved from three aspects:improvement of standards,supervision of the outside world and improvement of the professional level of related personnel.