A Study On Accounting Treatment And Impairment Of M&A Goodwill-case Study

As the market economy system's establishment and further development in China,merger and acquisition activities in the capital market are becoming more and more frequent.In order to cope with increasingly fierce market competition,more and more enterprises choose M&A to expand resources,gain economies of scale,avoid tax and so on.Finally they can get excess returns of M&A.With the development of merger and acquisition activities,the number of enterprises which have goodwill in M&A and the amount of goodwill is rising year by year.Merger and acquisition goodwill plays a more and more important role in merger and acquisition activities and goodwill has became the reconsidering issue of accounting academics.New accounting standards on recognition and measurement of goodwill has a strict definition,but its provisions still have flaws.For example,When the purchaser calculates the difference between the combined cost and identifiable net assets,the assessment of identifiable net assets does not include the relevant non-financial factors.Many of the mergers are to improve technology,enlarge markets,and get energy;the mergers are aimed at bringing more profits to the enterprises,and at the same time require the accounting treatment of goodwill.This paper expounds the research background,significance of topic selection,domestic and foreign research status,research ideas and methods,innovation points and thesis framework.Analysis of relevant theories of enterprise merger and goodwill,consolidated from cost confirmation,goodwill measurement methods problems for subsequent measurement of goodwill and goodwill that initial measurement.Finally put forward the goodwill measurement methods of suggestions,including: improving the confirmation,the merge goodwill with subsequent measurement of the subsequent measurement of goodwill and goodwill of the impairment information disclosure.This article to study the effect of M&A goodwill to the enterprise performance and goodwill impairment analysis adopts case analysis method,can be more clearly explain the goodwill of a company's important influence and effect factors of goodwill,initial measurement and subsequent measurement of goodwill and goodwill disclosure problems.Paper from the enterprise merger and acquisition of case and the influence factors of goodwill and goodwill with the theoretical framework of accounting standards in our country,combining with specific cases of listed companies compared with the processing of the international accounting standards,study the imperfections of goodwill accounting standards in our country,and the imperfections of the influence of accounting measurement and disclosure of listed companies are expounded.At the end of the article,the author thinks that feasible solution is proposed for the existing problems,and provides reference for enterprises to make accounting measurement and disclosure of M&A goodwill.