The Investigation Of Acquisition Goodwill Of Great Wall International ACG Co. Ltd. Acquiring East Guolong Cartoon Co.

With the transformation and upgrading of the national industrial structure,more and more enterprises have begun to carry out enterprise transformation and upgrading through mergers and acquisitions to improve their core competitiveness and market share.As corporate mergers and acquisitions continue to increase,M & A goodwill occupies a pivotal position in corporate financial statements.However,since China adopted the impairment test method for the subsequent measurement of goodwill in 2006,it is not uncommon for the capital market to accumulate large amounts of goodwill to cause listed companies to have performance black holes,causing huge losses to investors and affecting China 's listed companies and capital market Long-term healthy development.Whether the treatment of goodwill reflects its economic essence is constantly being questioned,which has aroused widespread concern.Based on the above reasons,this article uses case analysis method and literature review method to conduct an in-depth study on the initial recognition amount of goodwill and subsequent measurement methods,in order to find a more reasonable and effective goodwill measurement method,which truly reflects the market value of the enterprise.First of all,this paper knows that the initial measurement of goodwill at home and abroad has undergone a transition from intangible assets to separate recognition as corporate assets.The subsequent measurement of goodwill mainly includes system amortization method and impairment test method.Methods;secondly,to summarize the relevant theories and confirmation methods of goodwill,in-depth discussion in combination with the huge amount of goodwill generated by the Great Wall animation merger and acquisition of Oriental Guolong and its subsequent measurement specific cases,through specific data simulation analysis system amortization method The value test method and the method of combining system amortization and impairment test to the economic consequences of the subsequent measurement of goodwill to the enterprise;finally,for the problem that the initial confirmation amount of goodwill generated by the case study is artificially high and the subsequent measurement is insufficient.Summarize and propose optimization measures.Through the summary of the actual case studies,this article believes that during the initial confirmation of goodwill,there are some factors that have an impact on it.Among them,the relevant content of the performance compensation agreement and the method of valuation of the underlying asset are not conducive to goodwill The important factor of the initial confirmation amount;in the subsequent measurement stage of goodwill,the use of the impairment test method and the system amortization method for the subsequent measurement of goodwill is conducive to corporate control and prevents the adverse effects of goodwill impairment on the company.It can effectively avoid the limitation of using one method alone,and can innovate the measurement model under the sub-dynamic mechanism to discover the subsequent value of goodwill.