The Research On The Consolidation Goodwill Measurement Problem In Alpha Group Company

With the deepening of cultural system reform,culture-related industries have entered an era of rapid development,and the emerging cultural industries,such as animation and game industry,have also been given unprecedented development opportunities.In 2013,there were frequent mergers and acquisitions in the online game industry,and these mergers and acquisitions showed the characteristics of “high premium”.However,behind the boom,the market paid much attention to the high premium and the impairment of goodwill.This article selects Alpha Group Company for case study,hope that through the case analysis to discuss the appropriateness of merger goodwill initial measurement,the rationality of the impairment provision,the goodwill accounting information disclosure related questions,and then explore the company choose orientation problems when a merger goodwill measurement and motivation.This paper discusses the problems in the recognition,measurement and disclosure of the merged goodwill of Alpha Group Company.Firstly,there is the problem that the evaluation premium is too high in the initial recognition process of the combined goodwill of Alpha Group Company.This paper makes an in-depth analysis of the formation process of the merger goodwill of Alpha Group Company.By comparing the company’s M&A premium level and the industry M&A premium level,it is concluded that the M&A premium level is in the middle level of the industry.However,by analyzing the causes of the high M&A premium,it is concluded that there is unreasonable treatment in the initial recognition.Secondly,there exists the problem of deliberately delaying the provision of goodwill impairment in the subsequent measurement of merged goodwill.In this paper,the profit level and synergies after The merger of Alpha Group Company is analyzed to see whether it has realized excess profits and synergies,and then it is inferred that Alpha Group Company has the problem of deliberately delaying the provision for goodwill impairment.Therefore,in view of the above two problems,this paper puts forward some suggestions,such as reasonably confirming the merger premium,adjusting the follow-up measurement method of goodwill,enhancing the standardization of goodwill impairment test,strengthening the disclosure and supervision of goodwill accounting information,and strengthening the supervision of evaluation institutions.Suggestions on the improvement of goodwill measurement and goodwill management in the case are put forward,which provide case data for the study on the measurement of consolidated goodwill in the future,and have certain reference significance for the measurement of goodwill of other enterprises in the same industry.