Research On The Risk Of Goodwill Impairment Of JL Company And Prevention

Under the background of strong encouragement of national policy,strong support of the capital market and high-speed development of the industry,in recent years,China’s capital market operation is active,and a number of listed companies have achieved leapfrog development through market-oriented mergers and acquisitions.The internet industry is now fully integrated into all areas of China’s social economy,become a new platform for production and life and the power of change,promoting the continuous progress of China’s social information,leading the development trend of various industries.The gaming industry,an important area of the Internet,has been very active in the capital market in recent years.In the gaming industry merger and acquisition boom,some traditional manufacturing enterprises or cyclical industry listed companies through mergers and acquisitions to enter the gaming industry,actively carry out business transformation and upgrading,in the emerging industries to find new strategic development direction and business support points.At the same time,frequent high-premium mergers and acquisitions make a large number of enterprise goodwill accumulation,so that enterprises face a greater risk of goodwill impairment.Therefore,it is of great significance to study the causes of goodwill impairment risk and to seek ways to prevent goodwill impairment risk.Taking JL Culture Company as an example,this paper takes the game industry in which it is located as the starting point,identifies the causes and risk consequences of its huge goodwill impairment,and from the perspective of stakeholders,from the perspective of goodwill recognition to measurement of the whole process to find a way to prevent goodwill impairment risk.First of all,this paper introduces the research background and significance of the discussion on the issue of goodwill impairment in the gaming industry,summarizes and comments on the existing relevant literature,introduces the writing framework and research methods of this paper.Secondly,the theory related to the analysis of goodwill impairment risk is summarized and summarized.Then,the development status and characteristics of the game industry are analyzed,and then the overall analysis of the industry-wide goodwill and impairment is analyzed by selecting samples.Third,introduce the business situation of JL Cultural company,analyze the basic situation of its goodwill and impairment,study and evaluate the specific economic consequences and the reasons behind the risk of goodwill impairment.Finally,make suggestions according to the goodwill impairment risk presented by the case company,draw conclusions and point out the innovation and limitations of the full paper.Through the study of the case,this paper analyzes the reasons and economic consequences of goodwill impairment in China’s game industry.Therefore,this paper puts forward some suggestions that can be considered in the management of goodwill impairment risk.Second,strengthen internal governance and establish a goodwill early warning system.For government departments,one is to optimize the accounting treatment of goodwill in the standards,the other is to strengthen the requirements of information disclosure,and the third is to strengthen the supervision of goodwill assets,strictly prevent goodwill manipulation.For third-party institutions,the first is that asset appraisal institutions should fully consider the characteristics of the industry,maintain the principle of prudence,and second,accounting firms should pay attention to enterprises holding huge amounts of goodwill,timely risk tips,strengthen the professional quality of certified public accountants and the construction of professional ethics.For investors,we should look at mergers and acquisitions rationally,grasp market information as fully as possible,and then make rational decisions.