| At present, the global economic integration trend is increasingly obvious, more and more mergers and acquisitions between enterprises at home and abroad, mergers and acquisitions involving the amount of goodwill is becoming more and more big. Goodwill accounting in China and the United States have formulated the relevant accounting standards, but because of the economic background of the two countries vary, there exist certain differences in related standards. This article from the two countries to the goodwill of the initial recognition and measurement, subsequent confirmation and measurement and impairment information disclosure three aspects to analyze the differences of accounting standards related to the two countries, at the same time a large number of related literature at home and abroad were studied for comparison and analysis.By means of the two countries the Jones lang lasalle and the actual case studies of Jones lang lasalle, found in goodwill accounting practice, the two countries also exists certain processing differences:first, in terms of initial recognition, Jones lang lasalle mark method using cash to make acquisitions, confirm the goodwill to remove in the process of mergers and acquisitions of greater than the fair value of identifiable net assets acquired enterprises, mainly include the target company in its accumulation in the process of all kinds of contract management, as well as its major customer resources around the world.In addition, Jones lang lasalle to take all the goodwill confirmation method, namely also confirmed the rights and interests of minority shareholders. Our country the Jones lang lasalle has also paid cash payment means of mark, but take some goodwill confirmation method, the rights and interests of minority shareholders is not confirmed, upon confirmation of scope does not cover the contract management and customer resources. Secondly in terms of goodwill follow-up measurement, Jones lang lasalle during testing method is used for goodwill impairment test, there is no goodwill impairment in five years, its acquisition of enterprises in line with growth expectations. And our country to take in the goodwill impairment test, the end of each year for two consecutive years of provision for a large amount of goodwill impairment, in the conditions for mergers and acquisitions to complete expected by Jones lang lasalle is poorer, existing management overly optimistic acquisitions.In this paper, by comparing the goodwill accounting standards between the two countries is different, deal with differences and practice analysis, the following conclusions:first, the two countries due to the different of the institutional environment in goodwill practice dealing with certain differences, the institutional environment is relatively mature in the United States, its goodwill accounting standards is perfect; Second, the flexibility of the impairment test of time, be helpful for enterprises to better grasp the changes of the goodwill. At present, China’s imperfect institutional environment, the accounting personnel professional moral level did not reach a certain height, management as is common interest and make the enterprise rely on mergers and acquisitions for spreading growth, these is the leading cause of our country enterprise merger and acquisition goodwill confirmation artificially high, suggested China should perfect the relevant accounting standard and management, improve the level of accounting personnel moral, so as to improve the quality of accounting information of our goodwill. |
