Research On Goodwill Impairment And Disclosure Issues In Continuous M&A Of Enterprises

Achieving endogenous growth through the development of enterprises and M&A growth based on external resources are two ways for enterprises to achieve their own development and growth,and the latter is the way for enterprises to achieve rapid growth.In 2022,the transaction volume of China’s corporate M&A market exceeded US$415.3 billion,and as an active player in the M&A market,the market transaction volume of enterprises in the medical industry accounted for one-tenth of the entire market.In recent years,experts and scholars from all walks of life at home and abroad have continued to carry out various studies on continuous mergers and acquisitions,and there are also different research results on the goodwill,impairment and disclosure issues arising therefrom,and many scholars have analyzed the causes and economic consequences of goodwill impairment from multiple angles,providing theoretical reference for continuous mergers and acquisitions.As the first listed private eye hospital in China,Aier Eye is growing very fast,which is inseparable from its continuous mergers and acquisitions.Starting from the general environment of the medical service industry,this paper conducts in-depth research on the continuous acquisition,goodwill formation,good will impairment test,goodwill provision and goodwill impairment information disclosure of Aier Ophthalmology,specifically analyzes the reasons for goodwill and goodwill impairment caused by Aier Eye’s continuous mergers and acquisitions,analyzes short-term results by using short-term market effects,and analyzes medium-and long-term effects by analyzing the financial performance capabilities and EVA values of enterprises.Then specifically discuss the economic consequences that Aier Eye will bring to itself if it continues to acquire successive mergers and acquisitions.Starting from the goodwill composition of Aier Ophthalmology,this paper analyzes its causes,influencing factors,influencing factors,etc.,and proposes corresponding preventive measures.Finally,this paper analyzes and discusses the problems related to goodwill impairment of enterprises in China.Finally,this paper puts forward some suggestions,hoping to provide some references for companies in Aier Eye and other industries to promote the sustainable and healthy development of the industry.Based on the formation of goodwill,the causes of goodwill impairment and the economic consequences caused by Aier Ophth almology,targeted countermeasures are proposed on how to avoid huge goodwill impairment.In addition,after research,analysis and thinking,some corresponding views and suggestions are put forward for improving China’s accounting s tandards related to goodwill impairment.Finally,it is hoped that the above research can provide some references for companies in Aier Eye and other industries to promote the sustainable and healthy development of the industry.The results show that if Aier Eye continues to make continuous acquisitions,it will have a positive effect on the company’s economy in the short term,but in the long run,the goodwill formed by a large number of consecutive mergers and acquisitions will lead to the risk of huge goodwill impairment.