A Study On Accounting Treatment Of Goodwill In Chinese Enterprises

With the rapid development of China’s market economy,companies with more and more mergers and acquisitions to obtain synergies and enhance the competitiveness of the company.Most of the mergers and acquisitions in China are premium mergers and acquisitions,and the result of this premium merger is to produce a large number of goodwill.Goodwill is the embodiment of the potential economic value that the enterprise can get excess profits during the future period.Goodwill’s recognition and measurement directly affect the authenticity and reliability of the financial statements.Therefore,the accounting treatment of goodwill occupies an important position in the financial information system.The recognition and measurement of goodwill has become the number one problem of accounting treatment.Therefore,this paper studies the related issues of goodwill accounting,which is of great significance to improve our accounting standards and improve the quality of accounting information.Many enterprises will sign the terms of the gambling agreement in the merger and reorganization.The gambling agreement can effectively protect the two sides under the condition of asymmetric information,effectively reduce the risk of acquisition,protect the interests of both sides,and make the transaction price more fair.At present,there are no clear rules for the accounting treatment of gambling agreements.There are two views on the initial confirmation of gambling agreements.One is based on the consideration of the right price,the other is the reward treatment.If the transaction is processed according to the consideration or consideration,it will be included in the merger cost according to the regulation and further affect the recognition and measurement of goodwill.Therefore,the accounting treatment of the gambling agreement is a research content of this paper.According to the definition of goodwill,the amount of goodwill is a difference.The balance may contain some intangible assets.If we can’t effectively exclude intangible assets from goodwill,it will affect the real state of company asset distribution.At the same time,the two follow-up accounting treatment is not consistent,and then it will affect the recognition and measurement of goodwill.Therefore,the distinction between goodwill and intangible assets is another research content of this article.In this paper,the blue cursor merger bhoj advertising case to study the main focus of this paper.Through the analysis of the above problems,the agreement on gambling accounting analysis,how to affect the initial measurement of goodwill;analysis of intangible assets and foreign standards,standards,methods give better distinguish intangible assets and goodwill;analyze,process and effect of impairment of goodwill impairment on stock price.Finally,the author gives the methods and suggestions.