Study On Goodwill Measurement Based On Fair Value

Goodwill, as a special economic resource, has an important effect on the real income and future development for enterprises. It put in the academic and practical fields of accounting research in 1920 and became one of the focal problems. Along with the coming of the knowledge economy and information age, the ratio of goodwill in total amount of the assets is more and more hight. Meanwhile huge amount purchased goodwill comes into being for A&M. So goodwill measurement becomes important especially. Because of the characteristic of adhereance, integrity and risk, the value of goodwill is hard to measure accurately, which proposes the challenge to the modern accounting theory and practice.The advancing of fair value caused change in accounting idea, transforming from cost measuring to value measuring. It will provide the accounting information that reflects the future anticipation, risk and is more relevant. This article probes into the intrinsic oneness between the value essence of goodwill and the value measurement of fair value and applies the fair value theory in the research of goodwill measurement.This article firstly summarizes the foundation of the thesis, that is, background, significance and current research. Secondly, carries on the limits of goodwill essence and its correlative concept to clear about the measurement object, including goodwill classification, the relations with intangible assets, goodwill characteristic and so on. Thirdly, in foundation of analyzing the measurement attributes, points out four factors considered when choicing measurement attributes and with them as standard analyzes the necessity and feasibility of measuring goodwill by fair value. Fourth, soluting the present value technology, the key to determine the fair value, carries on the choices of measuring methods of the internally developed goodwill, purchased goodwill and the negative goodwill based on fair value separately, especially aimed at impairment test of purchased goodwill with bold attempt. Fifth, proposes consummates about goodwill measurement based on fair value in our country. Finally, summarizes work and lack of the thesis, put forwards the research direction of the goodwill measurement based on fair value.