| In recent years,with the development of China’s capital market,M & A activities have become more frequent.Endless high premium M & A activities have led to a large number of goodwill assets in the A-share market.New energy vehicles industry is an environmentally friendly renewable energy industry.More and more companies in this industry have pursued merger and acquisition.As a result,the scale of goodwill of listed companies is getting higher and higher.At the same time,frequent occurrence of impairment of goodwill has seriously negative impact on the company’s current performance.The issue of huge impairment of goodwill has caused domestic scholars to rethink the subsequent measurement of goodwill.The rationality of the impairment test method,which is the current method for subsequent measurement of goodwill,has gradually aroused widespread discussion among scholars.Under this background,this article focuses on the the subsequent measurement of goodwill in the new energy vehicles industry,and studies the current status of subsequent measurement of goodwill in the listed companies in the new energy automobile industry.After that,this article will make an in-depth analysis of the case of J&R Optimum Energy.J&R Optimum Energy is a company which has a large number of goodwill of 4.614 billion.Then,this article will analyse the deficiencies of the current method for subsequent measurement of goodwill and put forward recommendations to improve the subsequent measurement of goodwill.Through research,this article finds that as the scale of goodwill in mergers and acquisitions continues to increase,the impairment test method has a more obvious impact on corporate performance.This article combines the case of J&R Optimum Energy with three subsequent measurement methods for goodwill in mergers and acquisitions and prepares consolidated financial statements.By comparing the report items under different subsequent measurement methods,it is concluded that the combination of amortization method and impairment test method could be more reasonable.Because this method can give full play to the advantages of both methods and avoid their defects.Not only can the combination of amortization method and impairment test method reduce the scale of the goodwill every year by a fixed amortization,but also make the company’s profit performance more stable even if the operating performance of the subsidiary changes greatly.Besides,this method cancomprehensively reflect the subsequent measurement information of goodwill.At the same time,this article also finds some shortcomings in the subsequent measurement of goodwill of listed companies in the new energy vehicle industry,such as whether the timing and the amount of impairment provision is correct still remains in doubt.In addition,companies in the new energy vehicles industry often fail to fully disclose the relevant information of subsequent measurement of goodwill so that the users of accounting information cannot judge whether the results of subsequent measurement of goodwill are reasonable.This article puts forward the following suggestions to improve the subsequent measurement of goodwill in the new energy vehicles industry: Firstly,improve the operability of the current subsequent measurement method for goodwill;Secondly,strengthen the disclosure and supervision of information related to the subsequent measurement of goodwill;and thirdly,for some companies with a large amount of goodwill,it can be considered to use the combination of amortization method and impairment test method for subsequent measurement of goodwill. |
