Research On Measurement And Disclosure Of Purchased Goodwill Of Silver

Since 2014,under the background of supply side reform,state-owned enterprise reform and industrial structure optimization and upgrading,China’s M & A market is in full swing,and the relatively loose regulatory environment has promoted the development of M & A activities.M & A promotes the recognition of M & A goodwill,resulting in the accumulation and superposition of goodwill in the book of enterprises,and the proportion of goodwill amount in the financial statements of enterprises is getting higher and higher.With the international convergence of accounting standards,China promulgated a new accounting standards system in 2006,which stipulates that the follow-up measurement method of goodwill should be changed to the implementation of impairment test method,so as to achieve a more fair measurement of goodwill value and reflect the real performance of enterprises.However,in recent years,there are many cases of large amount of goodwill in the capital market.The impairment of huge goodwill has become a black hole in the performance of listed companies,which damages the interests of investors.Scholars have doubts about whether the current goodwill treatment can effectively and fairly reflect the essence of goodwill and provide effective accountin g information for external information users,which has triggered extensive discussion.Based on the above background,this paper focuses on the whole process of formation and subsequent processing of consolidated goodwill,analyzes the initial recognition,subsequent recognition and accounting information disclosure of consolidated goodwill through case studies,and explores more reasonable and effective follow-up measurement methods,initial recognition standard methods and more complete information disclosure standards.On the basis of previous studies,this paper uses the methods of case study,comparative analysis and literature induction to sort out the relevant standards of goodwill,combined with the theory of asymmetric information.First of all,the total amount of goodwill of A-share listed companies in China,as well as the calculation and disclosure of goodwill impairment losses,are analyzed,and the common problems are found.Secondly,taking silver age technology as an example,through combing the whole process of its goodwill processing,we find the problems in the initial recognition,subsequent measurement and information disclosure,including the unreasonable amount of initial recognition of consolidated goodwill,the neglect of impairment provision,the nonstandard impairment process,the great impact of impairment results,and the inadequate and untimely information disclosure.Furthermore,the paper deeply excavates the reasons behind the problems.Finally,through the introduction of sys tematic amortization method to improve the subsequent measurement method of goodwill in China,a series of policy suggestions are put forward for the current consolidated goodwill accounting,so as to provide reference for the improvement and perfection of goodwill standards in China.