The Research On Accounting Measurement Of Goodwill In The Merger And Countermeasure Of X Company

Since 2014,the global M & A and restructuring market has been active.As an emerging market country,China's M & A and restructuring transaction size and transaction value are also expanding,and huge market transactions occur frequently,especially in the game industry due to the characteristics of light assets and high profit margins,which often lead to high premium acquisitions.The higher the M & A premium,the higher the merger goodwill recognized.Although high-quality goodwill represents the affirmation of the high profitability of the target company in the future,it contains a huge risk of impairment.Once the performance is not as expected,the company has accrued a large amount of goodwill impairment,which will have a huge negative impact on the development of the company and will hurt investors' confidence in the company.It can be seen that the merger of goodwill is extremely important to the enterprise,so the measurement of merger goodwill has gradually become a key issue that is widely concerned by all walks of life.Based on this situation,this paper expounds the research background and significance,summarizes the current research results of domestic and foreign scholars on goodwill,starting from the basic concept of goodwill and related theories,and takes company X as the research object for case analysis.First of all,it analyzes the process of enterprise value evaluation and performance commitment setting of winning the bid in the initial measurement,evaluates the gambling agreement with Black Scholes option pricing model,explores the rationality and accuracy of the initial measurement,and then according to the factors affecting the subsequent measurement,compares the impairment test method and system amortization method used in the subsequent measurement,and clarifies the two methods for financial reporting Different effects of tables.Finally,we find that there are some problems in the initial measurement and the subsequent measurement: firstly,the initial measurement evaluation method is affected by more parameters,and the identification of intangible assets is not enough.Various reasons such as the mismatch of the expected benefits of the enterprise lead to inaccurate confirmation of goodwill;secondly,in the subsequent measurement,the impairment test method is complicated and subjective,and there is a motivation for earnings management.The management may use the goodwill to impair Damages the interests of small and medium shareholders,and at the same time,the information disclosure of listed companiesduring the measurement of goodwill is imperfect and lacks sufficiency and transparency.In response to the above problems,this article proposes the following suggestions:strengthen the internal control system of the enterprise and treat the valuation of the target company carefully;strengthen the supervision role of the regulatory department,require the listed company to disclose the goodwill measurement process in detail;standardize and improve the valuation method of the target company and the impairment test program.