Research On The Improvement Of Consolidated Goodwill Accounting Information Disclosure

At present,with the increasingly fierce merger and acquisition in China's domestic market,the merger premium is getting higher and higher,and the proportion of goodwill and intangible assets in the total assets of enterprises is increasing.There are many practices when they do purchase price allocation,such as underestimate the purchaser's intangible assets,thereby reducing the amortization amount to inflated profits in subsequent accounting periods.The portion of the subsequent measurement of goodwill that should be impaired is not impaired to achieve the purpose of inflated assets.A lot of accounting issues,accounting management of earnings are common,goodwill has begun to become a "black hole" in the financial statements,investors can not take it as an important basis for decision-making,how to improve the usefulness of consolidated accounting information decision-making has become a problem to resolve.However,it is theoretically difficult to solve the above problems by improving the measurement methods of goodwill and intangible asset recognition(Yangrumei,1926)and the implementation process does not comply with the principle of cost-effectiveness.Therefore,it is necessary to try from the perspective of improving the way information is disclosed.To sum up,the problem of this paper is how to improve the disclosure of goodwill accounting information to improve the quality of accounting information and the usefulness of decision-making.Since Yangrumei stated in the "Intangible Assets Theory" of 1926 that "due to the inability to distinguish between the excess gains created by various intangible factors,the goodwill content can not be effectively subdivided and confirmed",so far,There is still no clear distinction between goodwill and intangible assets that are close to goodwill.At the level of merger goodwill,most of the studies have focused on the measurement of recognition,and the research on information disclosure is very scarce,and most of the research on disclosure is limited to the relevant discussion of the goodwill impairment test.And the general research on many issues in the relatively shallow level,to point out the problem and the improvement of measures are qualitative class,not specific enough;Almost no research has been done on the usefulness of improving the accounting information decision-making of combined goodwill from the perspective of improving accounting information disclosure.Through case study,this paper discusses the method of improving the usefulness of combining goodwill accounting information from the perspective of accounting information disclosure.China Resources Beer Co.,Ltd,Tsingtao Brewery Co.,Ltd.,and Yanjing Beer Co.,Ltd.were selected as the three listed companies in the beer industry as research cases.From the aspects of information disclosure content,scope,timing,location,and mode,the problems existed in the disclosure of goodwill information in the merged enterprises were investigated.Taking the current accounting principle theory,standard standard and regulatory requirements at home and abroad as the starting point,it is concluded that the common types of merged goodwill information disclosure problems in enterprises are(l)standard standard ambiguity(2)standard specification absence(3)system norms can not be touched.Therefore,under the guidance of following the principles of the conceptual framework of accounting standards,the author puts forward some suggestions on how to improve the accounting information disclosure of combined goodwill from the three aspects of(1)improving existing norms(2)adding missing norms(3)strengthening supervision.This paper aims to further enhance the quality of information in consolidated financial statements from the angle of information disclosure,improve the importance of accounting information disclosure in all sectors of society,and enhance the usefulness of the decision to merge accounting information.