Research On Goodwill Accounting Treatmentin Mergers And Acouisitions Of Photovoltaicpower Generation Enterprises

Since 2018,with the promulgation of the "531" new policy for the national photovoltaic industry,the number of MERGERS and acquisitions in the photovoltaic power station stock market has increased sharply,which also leads to goodwill,an additional product of the merger and acquisition process.Choose to write the goodwill accounting treatment of the relevant papers,but also because of the business process encountered a lot of accounting confirmation and accounting measurement problems.Goodwill is the most difficult asset for an enterprise to recognize and conduct accounting treatment.Moreover,the recognition and measurement of goodwill itself is also affected by identifiable net assets,which almost involves all accounting elements of an enterprise.Therefore,With the help of case analysis,I hope to provide some references for accounting treatment.This paper are the main research methods of literature research and case analysis,select Beijing Enterprises Clean Energy Group Limited of Changzhou Yamadun,subsidiary Nanjing Yidianhong as a case,the causes of the goodwill,generalizes the measurement standard and the subsequent processing,from the goodwill of the previous generation,and the future research,analysis of accounting treatment in case of insufficient,it is concluded that the enlightenment and explore the improvement plan.This paper is divided into five parts:First,the research direction is obtained according to the research background,and the research methods and innovation points are determined accordingly;Secondly,according to the literature,this paper expounds the theoretical research of goodwill as the theoretical basis.The essence of goodwill mainly adopts the theory of excess return method,the initial recognition USES the total valuation account method,and the subsequent measurement USES the current general impairment test.At the same time,some experts and scholars put forward the introduction of amortization method.Thirdly,combined with the case,analyze the background of merger and acquisition and the initial recognition and subsequent measurement of goodwill;Fourthly,it makes an in-depth analysis of the ways and causes of initial recognition and subsequent measurement of goodwill in m&a cases as well as possible problems,and studies the risk sources and prevention of goodwill impairment.Finally,through the summary,to improve the accounting treatment of goodwill methods,and take preventive measures to prevent risks,put forward some Suggestions.In practical operations,the accuracy of accounting recognition should be taken into account in the initial recognition of goodwill,and the accounting measurement of the fair value of identifiable net assets should be improved by considering the fair value of consideration,contingent consideration,deferred income tax,etc.,so as to further improve the accuracy of accounting measurement of goodwill.