Goodwill Study Of Film Studios

With the rapid development of China's economy,the number of Chinese companies' M&A transactions at home and abroad has hit record highs and the amount involved is increasing.There are many premium mergers and acquisitions,and high-value mergers and acquisitions are always accompanied by high reputation.Therefore,the related research of goodwill has become a research hotspot in the theoretical field.The research content includes the substance of goodwill,the provenience of goodwill,and the treasurer treatment of goodwill.Among them,the initial confirmation and subsequent measurement of goodwill There are many disputes on the issue.The focus of the dispute is mainly on whether the initial recognition of goodwill should be the existence of assets or owner's equity,whether the self-made goodwill is confirmed,and whether the subsequent measurement should be combined with the method of impairment test.In many aspects of goodwill research,the research on the goodwill treatment of light asset companies is less based on the nature of different industries,and Huayi Brothers intends to accrue the impairment of goodwill in 2018,resulting in the first loss in the listing decade.The phenomenon of the thunder of goodwill in the film and television industry has been pushed to the forefront.The film industry has also formed a huge amount of goodwill through high-priced mergers and acquisitions of star-shareholder companies.The film industry is focused on the particularity of the light assets of celebrity artists.Research on the goodwill of film and television companies.In view of this phenomenon,the research question in this paper is:whether the film and television company has an overestimation phenomenon in the initial confirmation stage,whether there is insufficient provision for goodwill impairment or a one-off large amount of goodwill impairment in the subsequent measurement.The question is whether the disclosure of goodwill information is perfect and how to deal with these problems of goodwill.By reading and summarizing the previous literature,this paper analyzes the initial confirmation and measurement of the combed goodwill,the follow-up measurement of goodwill,the study of goodwill disclosure and other related literatures,combined with the analysis of the case of Huayi Brothers' mergers and acquisitions,and found that Huayi Brothers from 2009 During the 9 years from the listing to 2017,a total of 14 mergers and acquisitions with goodwill occurred.In the initial confirmation stage of goodwill,there is a problem of over-estimation of mergers and acquisitions and high reputation,which should be expanded by expanding the scope of intangible assets.The core part of the reputation is recognized as an intangible asset,the goodwill bubble is reduced,and the goodwill is reduced.In the subsequent measurement of goodwill,there is a problem that the provision of impairment is not accrued,and the one-off large amount of goodwill is deducted.The subsequent measurement method of goodwill,improve the operability of subsequent measurement of goodwill,and standardize the subsequent measurement of goodwill.At the same time,by strengthening the disclosure of goodwill information,the problem of the disclosure of goodwill information is not complete.