Consolidated Goodwill Subsequent Measurement

Since the end of the non-tradable shares reform, the capital market turn into a times in which all of shares can be tradable, this take off the block for the business merger and acquisitions; and another hand , our country promulgated and start to practice the new accounting principle, and there have the concrete principle about business combination , then the combination goodwill' measurement attract peaple' eyes too. To the measurement of combination goodwill, FASB and IASB use the decrease test method. In our new accounting principle , the decrease test method is adopted that same to IASB's. But each country has the concrete environment ,it is not fit to use the FASB's method of decrease test. So on our concrete environment, descuss the decrease test method fit to our environment, analyze the difficult using this test in our country , and suggest the institution that can guide our mensurement of combination goodwill.The structure of the study are as follow:The first part is the basis concept. Introduce goodwill, combination goodwill, internally generated goodwill, negative goodwill, and point out that the goodwill discussing in this text is the combination goodwill.The second part introduce some goodwill measurement methods ,after comparing some country's institution about the combination measurement, then suggest our country should use the decrease test method , at the same time , our country should not use the same method text with the IASB'. This changing's season have only one that we must tend to IAS.The third part made some analysis and compared IASB with FASB about the goodwill follow-up measures, depending on the content about the measure of the consolidated goodwill impairment, explained their difference in detail. The fifth part discussed the major difficulties and problems for the Implementation of the consolidated goodwill impairment in China on the basis of China's specific environment and reality.The sixth part proposed corresponding Countermeasures and suggestions...