Research On The Recognition And Measurement Of Goodwill Of Shenzhen Capstone Industrial Co.,Ltd.

Since 2014,mergers and acquisitions activities in the capital market have been in full swing under the urgent need of enterprise transformation and upgrading,and with the support of policies.With the accelerating pace of mergers and acquisitions,the amount of consolidated goodwill confirmed by listed companies is increasing,and the risk of subsequent impairment of consolidated goodwill is also increasing.In 2006,China's new accounting standards were promulgated,stipulating that the difference between the merger cost and the fair value share of the identifiable net assets acquired by the purchaser in the merger should be recognized as goodwill,and the goodwill after initial recognition should be measured by its cost after deducting the accumulated impairment provision.Although the new accounting standards for the purpose of convergence with international accounting standards,due to the impact of the implementation environment,there are many problems in the goodwill recognition and measurement of mergers of listed companies,which will bring various impacts to listed companies and stakeholders.Based on this,this paper studies the recognition and measurement of the consolidated goodwill of CIC.This paper takes the wholly-owned acquisition of ran shi technology and visual media by CIC as the case study object.On the basis of combing related literature,this paper introduces the formation of the combined goodwill and its impairment of CIC,and then analyzes it from the initial and the subsequent recognition and measurement of the combined goodwill.In the analysis of the initial recognition and measurement of consolidated goodwill,according to the recognition logic of consolidated goodwill,the factors to determine the fair value of consolidated cost and buyer's identifiable net assets are studied separately.When analyzing the subsequent recognition and measurement of consolidated goodwill,it maintains the consistency with the initial recognition and measurement analysis,analyzes the impairment of goodwill from the perspective of long-term equity investment impairment in individual statements and commitment performance,and considers the earnings management motivation of listed companies.Through the above analysis,the problems and the impact brought by the recognition and measurement of consolidated goodwill are found,and the relevant suggestions on the standardization of the recognition and measurement of consolidated goodwill are put forward.In this paper,it is found that in the initial recognition and measurement stage of consolidated goodwill,CIC has the problem of excessive recognition and measurement of consolidated goodwill,and in the subsequent recognition and measurement of consolidated goodwill,there is the problem of delaying and confirming too much impairment at one time,which has the possibility of smooth earnings and "taking a big bath".The recognition and measurement of CIC consolidated goodwill have an impact on the consolidated balance sheet,consolidated income statement and the company's stock price,which is not only bad for the long-term development of the company,but also seriously damages the interests of small and medium-sized investors.If the recognition and measurement of consolidated goodwill can be regulated from the level of the company itself,the level of supervision and the level of standards,it can effectively reduce the possibility of problems in the recognition and measurement of consolidated goodwill and the adverse impact.