Case Study On Yinxi Technology’s Acquisition Of Xingke Electronic Goodwill Measurement

Goodwill is an important component of corporate assets,especially today’s corporate goodwill is mainly generated during mergers and acquisitions.In the process of mergers and acquisitions of other companies,in addition to considering the current asset scale and value of the acquired company,It is also necessary to consider the future profitability and growth of the acquired company,especially for the Internet and high-tech industry companies.It is often necessary to pay more than the total assets of the acquired party to achieve the merger,and the part that exceeds the total assets is the goodwill of the business.At present,due to the excessively high initial measurement of goodwill in many Chinese enterprises,subsequent measurement has led to a large provision for goodwill impairment,which directly affects the validity of accounting data and causes distortion of relevant financial data,which makes external information users make mistakes about the development of the company.The judgment caused damage to the owners’ equity of the enterprise.Therefore,in this case,it is necessary to study the problem of corporate goodwill measurement and point out the method of reasonable measurement of goodwill.This article conducts a corresponding research on the issue of corporate goodwill measurement,and selects the case of Yinxi Technology’s acquisition of Xingke Electronics as the specific analysis object,starting from the beginning and end of the case of Yinxi Technology’s acquisition of Xingke Electronics,to understand the reasons for the merger and the implementation status,Explains the method of goodwill measurement in the process of Yinxi Technology’s acquisition of Xingke Electronics.From the results,it finds many problems in the goodwill measurement of Yinxi Technology’s acquisition of Xingke Electronics,and analyzes the causes.For example,in the initial measurement,failure to adopt a reasonable estimation method and the problem of excessively high merger consideration have resulted in huge amounts of goodwill.In the follow-up goodwill measurement,the impairment test is too subjective,the scale of impairment provision is unreasonable,and the impairment has lagging problems,which makes it difficult for the value of Yinxi Technology’s goodwill to reflect the actual value,resulting in distortion of accounting data.Through the research on the measurement of goodwill,it provides enlightenment on the measurement of goodwill of other enterprises in mergers and acquisitions,and proposes reasonable countermeasures and plans for the disclosure of goodwill to the regulatory authorities in my country to ensure the reasonableness of goodwill measurement and make relevant assets and profits.The accuracy of accounting data is guaranteed.