Study On The Follow-up Measurement Of Goodwill

In the capital market of China in 2018,the performance of listed companies was concentrated in the "thunder burst",which was mainly caused by the large amount of goodwill impairment loss calculated and withdrawn by enterprises for the purpose of performance cleaning,which triggered a hot discussion on goodwill impairment in the theoretical and academic circles.Whether it is reasonable to use impairment test method for subsequent measurement of goodwill and how to solve the problem of earnings management caused by too many subjective factors of management during impairment test.Many scholars call for the subsequent measurement of goodwill to be returned to the amortization method,while some scholars think that the impairment test method is more consistent with the asset attribute of goodwill,while others think that the amortization impairment parallel method can be used,and some scholars think that the impairment loss of goodwill should be included in the "other comprehensive income".Based on the reality of the high premium of enterprise merger goodwill hidden risks,the impairment test method is easy to do earnings management,and the controversy of which goodwill follow-up measurement method is more reasonable.This paper adopts the method of literature induction,statistical analysis and case an alysis to deeply study the problem of actual impairment method,shows the impact of enterprise reporting item measured by goodwill amortization method,impairment method,amortization and impairment of parallel method and method of other comprehensive income statements,and analysis the economic consequences of different follow-up measurement approach for the goodwill.It is concluded that the other comprehensive income method is more in line with the practical needs of the subsequent measurement of goodwill.