Research On The Subsequent Measurement Method Of Goodwill Based On The Essence Of Goodwill

Goodwill accounting is a topic of persistent research.In practice,the merger of premiums has become increasingly prosperous,the value of goodwill has increased,and the impairment of goodwill has changed unpredictably.According to WIND data,the value of goodwill of listed companies in China totaled 1.51 trillion yuan in 2018,accounting for 66.65% of the total net profit of the year.This shows that impairment of goodwill has become an important factor influencing the performance of listed companies.Looking at the goodwill impairment provision in 2018,about 47% of the listed companies did not account for impairment,the remaining 53% of the provision ratio was uneven,the small was less than 1%,and the majority was 100% mention.Facing the chaos in the practice world,the regulators continue to issue new regulations,which impedes the dilemma of impairment and amortization.Although the theoretical circle is rich in research,most of them compare the advantages and disadvantages of "impairment" and "amortization" from the perspective of economic consequences.Based on the level of the accounting concept framework and starting from the essence of goodwill,this article evaluates the existing "impairment" and "amortization" methods from the economic essence of goodwill,and attempts to develop a more reasonable new method of subsequent measurement.This article comprehensively uses literature research method,case research method and comparative analysis method for research and analysis.The article reviews the literature from two angles: the essence of goodwill and the subsequent measurement method of goodwill.Taking the accounting measurement objectives,accounting evaluation standards and accounting measurement basis as the theoretical basis,it analyzes the essence of goodwill and the initial measurement conditions of goodwill from a theoretical perspective.Analysis and selection of the meaning and meaning of goodwill follow-up measurement,and then evaluate the existing follow-up measurement methods and propose a new method of "carrying forward method".After that,this paper takes the case of Jiuqi’s software merger and acquisition of Yiqilian Technology as the main body of application.Through the measurement simulation of the impairment test method,the system amortization method and the carry-forward method,the effect differences of different subsequent measurement methods are compared to verify the carry-forward.The rationality of the law.This paper proposes the following conclusions:(1)The initial recognition of goodwill is limited and the amount is closely related to the value of the enterprise.Subsequent measurement should be more rigorous and rigorous to avoid goodwill becoming a tool for earnings manipulation;(2)the Economic resources are not necessarily consumed,but the recognition of goodwill is discontinuous.Only for the goodwill confirmed in the report,its value should be reduced;(3)The impairment test method easily confirms the self-made goodwill,and Good performance under the support of excess income is easy to hide the consumption of goodwill resources,overestimate the expectations for the future,thereby underestimating or excluding goodwill impairment,and when the performance declines,the previous loss is concentrated on the current profit and loss,resulting in accounting Mismatch;(4)Based on the perspective of "realization of future economic benefits",the implementation carry-over method is constructed.The residual annual book value of the goodwill is multiplied by the current expected return rate to directly quantify the annual income of goodwill.,Gradually carry forward goodwill into profit and loss,complete the personalized goodwill carry forward in accordance with the principle of cost matching,provide investors with more intuitive information,and encourage enterprises M & A decision-making more carefully and more focus on long-term M & A performance.The limitation of this article is that,first,this article is based on the current situation of goodwill accounting.If the initial measurement of goodwill achieves innovative development and overcomes the problems of self-made goodwill measurement,the research significance of this article will be reduced;Method simulation,the effect may be accidental.