Study On The Accounting Treatment Goodwill Of RAPOO Technology

With the rapid development of the capital market,a large number of mergers and acquisitions and reorganizations among enterprises have emerged,and the subsequent accounting treatment of business mergers has undoubtedly become one of the research hotspots in accounting theory and practice.Among them,the goodwill of mergers and acquisitions is one of the most difficult to identify and most difficult assets for enterprises to deal with.Scholars have great differences in the accounting treatment and measurement methods of goodwill.The domestic and foreign accounting circles are actively devoted to the exploration of goodwill treatment methods in order to objectively and objectively identify the unrecognizable nature of goodwill.Truly reflect.Based on the review and analysis of the development of goodwill theory and the changes in the standard system,the author found that scholars have large disputes in the initial confirmation of goodwill and subsequent measurement.As a result,the accounting treatment standards for goodwill need to be further improved.This paper first adopts the literature research method to sort out and summarize the existing relevant literature at home and abroad to provide a theoretical basis for subsequent practical research.Then use case analysis method,for the media and entertainment industry with the highest proportion of goodwill,select Leibai Technology to merge and acquire Lehui World as a research case,and analyze the actual treatment of goodwill from the aspects of initial recognition,subsequent measurement,and disclosure of goodwill.The existing problems are summarized and the shortcomings are summarized and suggestions for improvement are put forward.Using case analysis method can more intuitively find the specific problems of enterprise accounting processing,and it also has reference significance for the same type of enterprises in the entire industry.Through the analysis of the case,this article found the following problems:(1)Improper selection of the valuation method of the target company in the initial confirmation of goodwill,the company has an incentive to push up the M&A premium,resulting in the blind confirmation of the amount of goodwill Overestimated.(2)In the subsequent measurement of goodwill,the timing of the impairment of the goodwill is improperly confirmed,and the method of confirming the amount of impairment is too sloppy.It is suspected that there is a motive for earnings management and a "big shower."(3)The disclosure of goodwill evaluation information is incomplete.In view of some problems in the case,this article puts forward some suggestions:(1)Both external supervision and internal control of the enterprise go hand in hand,and the regulatory agency can develop industry indicators for each evaluation method used for the confirmation of goodwill for the evaluation agency as a reference.A major M&A management mechanism can be set up to ensure the objectivity of the initial confirmation of goodwill for companies that understand the target.(2)In the subsequent measurement of goodwill,the system amortization method can be used reasonably to refine the time point of impairment test and impairment test unit,and to reduce the judgment space of relevant personnel.(3)Relevant departments should effectively strengthen the supervision of the disclosure of goodwill information.