The Study On The Measurement Of Goodwill Of TL Network Company Acquisition

With the arrival of the third industrial revolution and the information age,the emerging industries led by the Internet have emerged suddenly,injecting fresh blood to the capital market.In 2014,a new round of mergers and acquisitions and reorganization was launched,and the traditional measurement of goodwill was also impacted.Since 2018,a number of Internet listed companies have seen a large amount of goodwill impairment,which has had a huge negative impact on the capital market and the enterprises themselves,and also caused huge losses for investors.Based on the above situation,this paper discusses the measurement of goodwill of Internet enterprises by taking the measurement of goodwill of acquisition of TL network company as the research object.Based on the theory of goodwill "ternary theory",principal-agent theory and signal transmission theory,this paper firstly reviews the case of TL network company's premium acquisition of HY company by adopting the research methods of literature research and induction and summary,and introduces in detail the situation of both sides of the merger and acquisition,the background of the merger and the specific plan.Before and after the merger,after the financial data on the basis of generalization,from mergers and acquisitions goodwill high amount of initial measurement,goodwill impairment provision is not timely,goodwill impairment test of inadequate disclosure of information from several aspects such as summarizes the existing problems in the TL network company,and from under the income approach goodwill initial measurement exists subjectivity,goodwill impairment test conceptions,management earnings management incentives exist several aspects of TL company merger and acquisition goodwill conducted in-depth analysis of problem,and finally puts forward the relevant countermeasures.In order to solve the problem of measuring the goodwill of m & a,TL network company should make improvement from several aspects,such as reasonably confirming the amount of the goodwill of m & a,improving the follow-up measurement of the goodwill of m & a,and strengthening the information disclosure of the goodwill of m& a.Research and analysis of this article hopes to merger,acquisition and reorganization of listed companies under the goodwill with help,by using the experience of TL network company merger cases of failure and,targeted to improve its m&a goodwill initial recognition and subsequent measurement,and improve the transparency of accounting information,promote the healthy development of capital market.