Research On The Type Of Goodwill And Accounting Treatment Of Listed Companies In Publishing And Media

In recent years,the premium M & A activities of Chinese publishing media listed companies have become more and more active.In the face of the accounting treatment of huge amounts of goodwill,the theoretical and practical circles have been hotly discussing how to classify the type of M & A goodwill and the subsequent accounting treatment methods.perfect.Based on the classification of goodwill,this article uses data analysis to classify the goodwill resulting from premium mergers and acquisitions of listed publishing media companies based on the listing status,industry characteristics,merger and acquisition objectives,control change methods,and transaction progress of listed companies.Vertical goodwill,horizontal goodwill and diversified goodwill.In the goodwill classification of listed companies in the publishing media in 2018,vertical goodwill was the least,diversified goodwill ranked second,and horizontal goodwill was the most.In the research on the impact of goodwill follow-up accounting treatment methods on Chinese publishing media listed companies,it was found that goodwill type classification is a prerequisite for goodwill follow-up accounting treatment methods,and goodwill follow-up accounting treatment method is a factor to strengthen goodwill type classification.Through data analysis,it is found that the current accounting method for the merger and acquisition of goodwill,which is the subsequent accounting treatment method,is likely to lead to an increase in the loss of goodwill impairment of listed companies in the publishing media,the concentration of the net value of goodwill,and the risk of goodwill acquired by individual companies is high.In the case analysis study,based on the fact that Huawen Group has the most goodwill book value and accrued goodwill impairment reserves among the 24 Chinese publishing media listed companies in 2018,we chose to explore publishing media through the research of Huawen Group's merger and acquisition of goodwill.The types of goodwill of listed companies' mergers and acquisitions and the development of subsequent accounting treatment provide effective theoretical and methodological support for listed companies in China's publishing media to welcome a new round of mergers and acquisitions.The research found that:(1)The vertical goodwill generated by the acquisition of Bangfu Software by Huawen Group was stable.(2)The horizontal goodwill generated by the Huawen Group's merger and acquisition of Manyou Culture is greatly affected by the performance commitment.(3)The diversified goodwill generated by Huawen Group's merger and acquisition of Yitong is susceptible to high premiums and policy environmental factors.Improving and improving the characteristics of "class-created goodwill" of listed companies in publishing and media companies,which are affected by performance commitments and high premiums:(1)For stable performance of vertical goodwill,use system appraisal The sales method appropriately reflects the process of consuming vertical goodwill.(2)The impairment factor for horizontal goodwill is whether the performance commitment meets the standard.In the goodwill impairment test,attention should be paid to the authenticity of the performance of the performance during the performance commitment period to avoid the speculative psychology of performance completion on the line.(3)For the situation of diversified goodwill subject to business integration and policy fluctuations,on the basis of the impairment provision method,standardize the use of evaluation reports,reasonably judge and identify the signs of impairment of diversified goodwill.