Research On The Method Of Goodwill Evaluation From The Nature Of Goodwill

Since 2019,A-share listed companies in China have issued annual financial forecasts 2018.Many listed companies whose disclosed have show that the serious losses in advance.Shares of A-share fluctuated sharply on the adverse news.Among the many reasons for the loss,goodwill impairment was the first.Regardless of the number of companies that had their goodwill impairments or the amount of goodwill impairments,the issue of goodwill has undoubtedly become the focus of attention.Before that,the SFC had noted the accounting regulatory risk inherent in the high net goodwill of A shares.On November 16,2018,the CSRC issued Accounting Regulatory Risk Alert No.8-Impairment of Goodwill to regulate the assessment,audit and information disclosure related to impairment of goodwill.Obviously,whether from the capital market actual performance,or from the regulatory level of institutional arrangements,goodwill has become an inevitable theme.In contrast to the importance of the goodwill issue,the accounting recognition and measurement rules of goodwill still have many aspects that need to be improved.This paper analyzes the nature and connotation of goodwill on the basis of the content of important accounting standards at home and abroad and the theoretical research results of scholars at home and abroad,combined with the relevant intellectual property legal principles and legal provisions.On the basis of expounding the nature of goodwill,this paper proposes to establish a goodwill factor value model to improve the initial measurement of goodwill based on the previous research results and existing methods of evaluating intellectual property rights.Based on the Black-Scholes real option model,this model introduces goodwill comprehensive value coefficient,in order to reflect the value of goodwill itself more,and then provide a reference for the accounting confirmation and measurement of goodwill.