Research On The Consolidation Goodwill Measurement

From 2014 to 2016 is the a-share market of merger,acquisition and reorganization peak,A large number of mergers and acquisitions with high premium emerged in an endless stream,high premium means goodwill.In2017 and 2018,the year of concentrated outbreak of goodwill impairment of listed companies,listed companies on total depreciation of goodwill impairment of goodwill impairment has,up from 1 billion yuan in 2012 to more than 40 billion yuan in 2018.On November 16,2018,accounting department of China securities regulatory commission issued "accounting supervision risk reminder no.8--impairment of goodwill".On March 29,2019,supervision and inspection bureau of ministry of finance issued a notice on further strengthening supervision of impairment of goodwill.According to the risk tip no.8 and the notice from the ministry of finance,the supervision department takes the supervision and management of goodwill impairment as the focus of the current work,and strengthens the supervision of evaluation institutions to prevent listed companies from manipulating profits through goodwill impairment.It indicates the severity of high goodwill,random provision of goodwill impairment and other problems,and also reflects from the side that there are certain deficiencies in the measurement of goodwill in m&a of listed companies at present.Firstly,this paper summarizes the research background and significance of goodwill,then Combed the domestic and foreign research on goodwill measurement,to introduces the basic theory of goodwill,a universal problem analysis on the market at present,the merger of enterprises,including the high business reputation,goodwill impairment provision that exist in the follow-up measurement problem such as not timely and inadequate disclosure of goodwill,analysis of the current status of the listed company’s goodwill measurement.Based on literature review and case study,this paper discusses and analyzes the measurement of goodwill in the merger case of tianlong group,proposes the problems in the measurement of goodwill of tianlong group,and analyzes the reasons.After summarizing,this paper puts forward Suggestions on initial measurement,follow-up measurement and disclosure of goodwill.