A Case Study Of Goodwill Impairment Assessment Of Anderson Perforating Services Co.,Ltd.

With the rapid economic and political development,China has now entered a critical period of strategic opportunities.In the past few years,due to the promotion of M&A and restructuring policies,the M&A market has developed rapidly,and M&A has become a way for many companies to restructure and integrate resources.It is worth mentioning that in the process of corporate mergers and acquisitions,premiums are often generated,which forms the goodwill of mergers and acquisitions.However,in the follow-up business process of the enterprise,the goodwill of mergers and acquisitions may be significantly impaired due to negative issues such as performance commitments or management pressure.This will undoubtedly cause greater adverse effects on the capital market.Companies with goodwill need to pay attention to whether their goodwill is impaired every year,and the Accounting Standards for Business Enterprises stipulate that the goodwill formed by business mergers should be tested for impairment every year,regardless of whether there are signs of impairment.The assessment of impairment of goodwill often requires accounting practitioners and asset appraisers to have solid theoretical knowledge and rich professional experience,and reasonable and scientific evaluation methods and procedures can be used to obtain high-precision results.This article mainly discusses the essence and connotation of goodwill based on the original research,sorts out and compares the main evaluation methods of goodwill impairment test,which are the excess return method and the margin method.At the same time,it analyzes the problems of low asset group identification rules,high subjective arbitrariness in determining discount rates,unreasonable division of income periods,and unquantified synergies in the excess income method.This paper analyzes the goodwill impairment test of the goodwill asset group formed by Tongyuan Petroleum Technology Group Co.,Ltd.and Anderson Perforating Service Co.,Ltd.Using the method of case study,introducing the company profile,financial operation status and goodwill of mergers and acquisitions,a detailed analysis of the evaluation process using the excess return method was carried out,and problems and optimization plans were raised.The difference method is used to do the goodwill impairment test,and the evaluation conclusion of the goodwill impairment test is obtained.In the end,the results of the optimization of the difference method are summarized,which shows that the difference method can fully reflect the value of goodwill in M&A,effectively reduce the adverse effects caused by subjective guesswork,identifing the influencing factors of goodwill.