Economic Consequences Of The Merger Of Goodwill Impairment Accounting

Merger has become an indispensable topic in the economic market.More and more companies are strengthening their own strength through mergers and acquisitions,but the merger goodwill caused by mergers and acquisitions accounts for an increasing proportion of the company's assets,but the merger Reputation differs from other assets in that there is no open trading market,which leads to a low degree of transparency and greater operational flexibility.After the completion of the M&A activity,more and more listed companies are subject to the impairment of the merger goodwill,which may cause the company's current performance to be dragged down.In recent years,the frequent occurrence of such incidents means that the risk of mergers and acquisitions impairment is constantly accumulating.With the merger and reorganization of enterprises forming a huge amount of merger goodwill,under the great uncertainty of the future performance of listed companies,the economic consequences of the merger of goodwill impairment accounting treatment becomes more and more obvious,and it needs to be resolved.However,China's goodwill accounting standards are still in the stage of development and improvement*We can easily analyze the signs of immatureness from its history and current situation,mainly because China's capital market is still immature and the market economy is not developed enough.With the continuous optimization of China's economic market,domestic and foreign scholars' research on the goodwill of the merged party is gradually improved,and the reliability and operability of China's combined goodwill accounting standards will continue to increase.In the future,the accounting treatment of the merger of goodwill will become more standardized and mature.This paper mainly analyzes the large-scale merger goodwill generated by Tianlong Group through a series of case study methods.Through the collection,integration and analysis of the relevant data of Tianlong Group,this paper studies the formation process of the merger goodwill of the group in recent years.In the past few years,the process of deducting the impairment of the goodwill and the economic consequences of the accounting treatment of the merger of the goodwill impairment on the case enterprise,combined with the relevant policies and the theoretical knowledge learned,the current accounting treatment of the combined goodwill The existing deficiencies are explained,and relevant recommendations are made to relevant regulatory agencies.