Research On The Influence Of The Choice Of Goodwill Subsequent Measurement Method On Financial Performance

As the most difficult asset to identify among the many assets of an enterprise,its goodwill is not only plagued by the practical world,but also a current problem in the theoretical world.Once an enterprise implements external mergers and acquisitions,most will generate goodwill.In recent years,the occurrence of high amount of goodwill and the occurrence of substantial impairment have caused serious burdens on business operations,the rights and interests of corporate stakeholders have been severely damaged,and the capital market order has also been greatly affected.Therefore,this article focuses on exploring the existing goodwill impairment test methods of the standard,which are difficult to operate,high audit risk,and strong stock market volatility.It is carried out in the form of theoretical basis plus actual cases,and proposes corresponding countermeasures for specific problems.The full text is divided into six chapters.The first two chapters are the introduction and theoretical basis of the article.The first chapter introduces the article background,research significance,research methods,research ideas,and innovations and deficiencies of the article.It takes the initial measurement of goodwill,subsequent measurement of goodwill,presentation of goodwill,and the relationship between goodwill and company performance as Clues to comprehensively sort out existing literature at home and abroad.The second chapter describes the theories and measurement methods of goodwill.The latter four chapters introduce the case companies,describe the treatment methods of the case company’s goodwill,and describe the economic consequences of different subsequent measurement methods.Present the conclusions of the article.The third chapter systematically introduces the two case companies selected by the article: Aishi CO and U9 Times,and comprehensively sorts out the process of the generation of goodwill and the impairment provision process.The four chapters are based on the foregoing analysis of the company’s goodwill in a case-by-case manner,and sorting out the accounting treatment and financial results of different goodwill measurement methods.Chapter 5 compares different goodwill measurement methods,and introduces the impact of EVA on the value and volatility of financial indicators such as total assets,return on net assets,asset-liability ratio,and total asset turnover ratio.The evaluation method compares the economic value added results of the existing goodwill follow-up measurement method with the combination method proposed in this paper,and believes that the current impairment test method will cause large fluctuations in the financial performance of the company due to the initial recognition of high goodwill.Chapter 6 summarizes the relevant research conclusions of this article systematically,summarizes the disadvantages of the current goodwill criterion impairment test method,puts forward the feasibility of the combined method of impairment test and system amortization,and proposes the direction of the current goodwill criterion improvement.