The Research On Evaluation Of Goodwill Impairment Test Of Listed Companies

Goodwill is a potential resource that can bring excess returns to the enterprise during the future operation of the enterprise.According to the relevant provisions of the accounting standards,goodwill is an integral part of the enterprise and the goodwill is generated in the process of business combination.The book value is the portion of the actual value paid by the acquirer in the merger that exceeds the fair value of the identifiable net assets of the acquirer.According to the requirements of China’s asset assessment criteria,the assessment of goodwill impairment test belongs to the purpose of financial report,not only under the provisions of the asset assessment criteria,but also under the norms of China’s corporate accounting standards.Evaluators must comply with the accounting standards,whether they are issuing an asset evaluation consulting report or an evaluation report.This is a basic requirement for evaluating financial reports.First,search the library database and various academic websites to search and study the relevant literature;study the scholars’ articles on goodwill,understand the scholars’ views on the goodwill and the subsequent measurement of goodwill;learn through the major news websites.The company’s goodwill and the latest practice of deducting goodwill impairment.Secondly,this paper analyzes the status quo of goodwill impairment test evaluation,selects the goodwill impairment test report(including consulting report and evaluation report)published by five listed companies for comparative analysis,and finds that the listed company’s goodwill impairment test evaluation There are some key issues in practice,including the identification of asset groups,the determination of value types,and the choice of methods.Thirdly,this paper analyzes and compares the relevant accounting standards and asset evaluation criteria of goodwill impairment test at home and abroad and analyzes the historical evolution of goodwill subsequent measurement.It is concluded that the current goodwill impairment test still has problems in actual operation.At the same time,there are also problems such as high cost of goodwill impairment test and noncompliance with cost-effectiveness.After analyzing the accounting standards and asset evaluation criteria,it is proposed that in the practice,the goodwill impairment test involves the confirmation of the asset group and the relevant recommendations for the assessment of the recoverable value.Finally,taking S company as an example,the identification of the asset group involved in the company’s goodwill impairment test and the recoverable value are evaluated in a reasonable manner.At present,the goodwill impairment test for financial reporting in China is still in the development stage.There are still many problems in the practice of goodwill impairment test evaluation.With the development of corporate mergers and acquisitions and the emergence of the “goodwill bubble” problem in the capital market,higher requirements are put forward for the evaluation of goodwill impairment test for financial reporting.Theresults of goodwill impairment test evaluation are on accounting information.Quality has a major impact.Through the analysis and comparison of accounting standards and evaluation criteria,this paper analyzes the cases,analyzes the problems existing in the evaluation of current goodwill impairment test,and puts forward relevant suggestions.