| With the development of China’s market economy and the deepening of economic system reform,more and more enterprises have realized their own development goals through mergers,so as to maximize profits and form economies of scale and avoid risks.Mergers and acquisitions formed by mergers and acquisitions,as an indivisible asset of an enterprise,are also important financial information that report users pay attention to.They can indirectly create economic benefits for enterprises while accounting treatment under the guidance of current goodwill accounting standards.The accounting system and the accounting information formed accordingly have a significant impact and certain impact.First of all,this paper selects Blue Focus as the guiding case,uses case analysis method,introduces the company’s development background and M&A process,then describes the company’s goodwill,and studies the accounting of the acquired goodwill under the guidance of current goodwill accounting standards.The impact of the goodwill formed by the accounting method on the company’s accounting information,financial data and market has found that there are problems in the accounting treatment of goodwill and what impact it has.Secondly,based on the problems found in the previous chapter,this paper expands and extends to the analysis of the current goodwill accounting in China,by analyzing the Blue Focus company’s M&A plan and the accounting treatment method of goodwill.The problems in the accounting treatment of goodwill of all listed companies under the guidance of the Code.All listed companies are under the guidance of the same corporate accounting standards,which will produce the same accounting problems.For example,all listed companies have high valuation problems of goodwill initial measurement and accounting,and subsequent measurement accounting of goodwill.The problems of the medium impairment test method,the goodwill presentation and the disclosure of the accounting treatment,the company did not perform the detailed disclosure duties,these are the universality of all listed companies including the Blue Focus based on the same criteria problem.Therefore,this paper expounds the problems in the accounting system from the accounting and confirmation,measurement and subsequent measurement and impairment,presentation and disclosure of the goodwill accounting system.Then,through the previous paper on the impact of the current accounting treatment of goodwill and the problems in the accounting treatment of goodwill,the same is also confirmed and measured from the merger goodwill,subsequent measurement and impairment,presentation and disclosure.Several accounting treatments are explained one by one,and a good improvement proposal for goodwill accounting standards is made,rather than just suggesting to the Blue Focus company,in the hope that it will have broader practical significance.Finally,this paper hopes that through the improvement of the goodwill accounting treatment method,it can better standardize and improve the accounting treatment of goodwill of all listed companies including Blue Focus under the guidance of this general specification,making it more realistic.Reliably reflect the true value of goodwill and the company,provide more realistic and objective information for accounting information users,reduce the negative impact on the market,and promote economic development.This paper selects the Blue Focus company as the lead-out problem and the case of analysis.It aims to determine the current goodwill accounting treatment method by finding the negative impact of the company’s goodwill under the current accounting treatment method.On the basis of analyzing specific problems,it expands and extends to the common problems and common problems of goodwill accounting treatment of all listed companies including Blue Focus under the guidance of current accounting standards in China,and proposes improvement and improvement suggestions,not only A certain company is expecting to improve the guidelines from a macro perspective,and to better standardize the accounting system,and provide some ideas for the follow-up research. |
