Research On Accounting Measurement Of Goodwill In Merger And Acquisition Under The Background Of Internet Transformation

Goodwill is the product of premium acquisition and reorganization.In recent years,the competition in the market and the policy incentive make the m&a of listed companies continue to heat up,and the rapid growth of goodwill under the catalysis of high valuation leads to the large impairment of goodwill,which brings serious business crisis to enterprises.How to make accounting measurement more accurately reflect the essence of goodwill and the fluctuation of goodwill value has become a hot topic of current scholars.The current research status of goodwill accounting measurement is as follows:for the initial measurement of goodwill,the cut-off method has become a recognized measurement method.The concept of general valuation account is adopted,which is easy to operate and supported by the theoretical and practical circles.However,the measurement of identifiable assets off the balance sheet of acquired units is neglected.For the follow-up measurement of goodwill,it is mainly to explore the influencing factors of goodwill impairment and compare the advantages and disadvantages of amortization method and impairment method,but not to analyze the follow-up measurement method of goodwill from the perspective of accounting measurement mechanism.Research idea of this paper are as follows:at the macro phenomenon peculiar to extract the Internet transformation m&a goodwill accounting measurement problem,the microscopic enterprise m&a cases try to optimize the goodwill accounting measurement,according to the individual optimization scheme,put forward transformation of the Internet of merger and acquisition of a particular category of macroscopic phenomenon of m&a goodwill accounting research countermeasures.The research findings of this paper are as follows:when traditional enterprises transform to Internet enterprises,the initial measurement fails to fully quantify the intangible resources off the table;A lot of subjective judgment is integrated into the subsequent measurement,which brings the arbitrariness of goodwill impairment.The innovation and application value of this paper is as follows;in terms of the initial measurement of goodwill,this paper emphasizes the quantification of the domain name of intangible resources off the balance sheet and the computer software copyright of intangible assets,and puts forward the value evaluation methods of the two,hoping to curb the phenomenon of the fictitious increase of goodwill through the comprehensive measurement of identifiable net assets of acquired enterprises.In the aspect of the subsequent measurement of goodwill,it is suggested to adopt the method of amortization and the method of impairment in parallel.Through descriptive statistical analysis,this paper sorts out and summarizes the accounting measurement of goodwill in the specific category of Internet strategic transformation merger and acquisition,and puts forward a new accounting measurement idea,which has certain application value.