Research On The Goodwill Measurement Of The Light Asset Industry

In recent years,with the rapid development of China's economy and the capital market,the mergers and acquisitions activities of listed companies represented a rapid growth.As a result,Capital market has accumulated a lot of goodwill.The growing large amount of goodwill is faced with great risk of impairment,and the uncertainty of M & A is increasing.In many industries,light asset industry has the highest amount of goodwill and the largest proportion of total assets.Therefore,it has research representativeness.Light assets industry M& A transactions generally have the characteristics of "overvalued value,high commitment,mixed payment method",and the business situation is vulnerable to the impact of macro environment and hot issues,so its consolidated goodwill has a greater risk,which has practical significance to study the accounting of goodwill in initial recognition,subsequent measurement and disclosure.In the light asset industry,the problem of goodwill bubble and impairment in the media industry is the most severe.In addition,China has increased support for related industries in recent years,but the media industry's constantly changing environment has led to more frequent M & A activities and impairment in the media industry.This paper chooses the media company in the light asset companies as the case object,studies the process of generating huge goodwill by mergers and acquisitions.Therefore,it puts forward the methods that need to be improved in goodwill accounting and the accounting methods that are more suitable for light assets industry...