Mobile Game Companies Merger And Acquisition Of Goodwill Impairment Risk Prevention And Control

In recent years,China has faced downward pressure on the economy and forced some enterprises to transform and upgrade.In such an economic and policy environment,most companies choose mergers and acquisitions to become a way of growth and transformation.In this upsurge,mobile game companies as emerging industries,with their high growth and high profitability has become a hot spot for mergers and acquisitions.First of all,the mobile game industry is in a stage of rapid development.The company has good development prospects and strong profitability.It is an ideal target for the transformation of traditional industries such as manufacturing industries.Moreover,with the influx of large numbers of enterprises into the mobile game industry,competition within the industry.Cooperation has also become more frequent.Under the economic policy of encouraging mergers and acquisitions in the country,mergers and acquisitions have become a breakthrough point for traditional industries to find new profit points when the main business is under pressure.At present,the main research in the industry is mainly the innovation of measurement methods and accounting treatment of corporate mergers and acquisitions,and the risk control of the subsequent business changes caused by the use of different goodwill measurement methods and the large amount of goodwill impairment caused by mergers and acquisitions.Not much attention.In addition,since mobile games belong to the cultural industry and have the characteristics of light assets,the development model and the traditional manufacturing industry are fundamentally different,so the mergers and acquisitions of related companies have unique research significance.First of all,this paper adopts the literature research method,combined with the theory of goodwill and premium mergers and acquisitions,from the aspects of the essence of goodwill,accounting standards and market enterprises to analyze the reasons why mobile game companies frequently appear in the mergers and acquisitions.Secondly,through the case study method,the case study of the Greater Southeast M&A Tour Network was selected for research.After combing the case,this paper finds that in the case of the M&A plan,although a set of measures such as cash consideration instalment payment,necessary performance commitment guarantee and payment consideration after asset impairment test are set up,to reduce or even eliminate possible goodwill impairment.Negative impact on financial data,but in the southeast of the country after the performance commitment period expired,the large amount of goodwill impairment was accrued.Through the analysis of the merger in the Southeast,this paper finds that there is a mismatch between merger and acquisition,high-price mergers and acquisitions and the company's transformation and restructuring strategy,the lack of innovation after the target company's mergers and acquisitions,the policy risks of mobile games and litigation compensation.Risks,the above risks together lead to the purchaser accruing large amounts of goodwill impairment.After finding the reason,this paper made a case summary,and put forward suggestions for improvement in the problem that the Great Southeast has made problems in the prevention of goodwill impairment risk in this merger.Finally,it puts forward suggestions for cross-industry high-value mergers and acquisitions in the traditional industry under the downward pressure of the economy.