A Research On Goodwill Accounting Treatment Of The Light Assets Company

In the perspective of the development of world economic rules,in the period of rapid development of science and technology,enterprise mergers and acquisitions become more active and corporate earnings because of the high technology,m&a price also is higher,so goodwill is large.And the party’s "18th CPC National Congress" is put forward to support the development of strategic emerging industries,phasing out or elimination of low output enterprise,many large companies are moving towards less asset industry,especially the rise and fast development of the Internet and media companies.Under the background,a growing number of quoted companies in China take the action of acquisitions and mergers of resources integration,especially small and medium-sized board and light assets of the company is highly active in the wave of mergers and acquisitions,because of the characteristics of the light assets company,it tend to be higher premium,the merger of enterprises forms high enterprise merger goodwill.At this stage,our country’s accounting policies are basically take no amortization burden or treatment to reduce the financial burden of amortization,so for high yield with high risk and light asset company,goodwill facing huge risk of enterprise management.This paper first introduces the concept and current situation of light asset company,points out that light asset company can easily merger goodwill.By comparing with the international accounting standards,we know the differences between international accounting standards and accounting standards in China.Combining with the characteristics of light asset merger goodwill,shows the defects of the consolidated goodwill accounting of light assets company.By combining case analysis Blue Focus media group of financial data can clearly see that a lot of merger goodwill influence the enterprise debt paying ability,operation ability and influence future profitability.Combining case reflects the current accounting standards is difficult to reduce the huge negative influence of the asset light company that goodwill bubble initial recognition,subsequent measurement amortization,inadequate disclosure.Finally,aiming at the shortcomings of merger of goodwill accounting in our country.At last,it put forward to perfect the merger of goodwill accounting,mainly is the suggestion to improve the fairness of the merger consideration,subsequent amortization of goodwill to bubbles in time,strengthen the supervision of full disclosure.