Application Of Improved Cut Difference Method In Goodwill Impairment Test And Evaluation Of Cultural Media Industry

With the continuous advancement of China's reform and further optimization of its economic structure,a good environment for the development of many emerging industries has been provided.For example,digital economy and other industries have a bright development prospect and a very active merger and acquisition market.In recent years,the cultural media industry has been an industry with a lot of merger and reorganization.Mergers and acquisitions is often accompanied by premium,which embodied in the form of goodwill in the financial statements,the enterprise after merger,industry consolidation,performance commitment pressure,internal management issues,and many other problems gradually revealed,goodwill impairment risk,if poor management will appear much provision the phenomenon of goodwill,capital market will be further influence.And according to the provisions of the accounting standard for business enterprises,the business reputation formed by the merger of enterprises,no matter whether there is evidence of impairment,shall be subject to impairment test every year,whether to meet the demands of the enterprise itself,or to comply with the provisions of the accounting standard for business enterprises,goodwill impairment test has become the focus of attention,therefore,research on goodwill impairment test has strong practical significance.In the process of goodwill reduction test,the conclusion of asset assessment will directly affect the judgment of accountants,and then affect the results of impairment test.Therefore,it is very important to ensure the objectivity and accuracy of the assessment results.This article summarizes the previous study,the method of excess earnings on the basis of the introduction and cut difference method of these two kinds of goodwill impairment test evaluation main methods,and summarizes the poor cutting method in evaluating the following problems: without considering industry development on goodwill value of synergies,nor reflect the contribution of the factors affecting the goodwill value.The recognition of goodwill value by the traditional deviation method depends on the overall value of the enterprise minus the value of individual assets,which cannot avoid the above problems,which will result in inaccurate evaluation results of goodwill value and goodwill impairment test.Therefore,this paper introduces the analytic hierarchy process(AHP)to revise the evaluation results of the cut difference method,and includes the impact of the industry on the goodwill value and how to affect it into the goodwill value evaluation system,so as to make the evaluation results of the goodwill impairment test more accurate and provide some suggestions for the subsequent goodwill management.In addition,this paper also applies the improved cut method to practical cases.Since the influencing factors of goodwill value in different industries are not exactly the same,this paper sorts out and summarizes the goodwill component factors in cultural and media industries with a lot of goodwill impairment,and applies the improved cut method to its goodwill impairment test and evaluation.W in this paper,the cultural media industry mergers and acquisitions goodwill impairment test assessment which is formed by the G company,first of all,this paper introduces the basic background of case and merger goodwill,on the basis of the traditional cut difference method is used to evaluate the value of goodwill and impairment and,then introduce the analytic hierarchy process(ahp),by determining be evaluated enterprise goodwill constitute factors,to determine the index weight system and to calculate comprehensive correction coefficient G index,the assessment results are fixed,the last case summary,illustrates the cut of the improved method does improve the accuracy of the evaluation results.In this case,the improved cut difference method is used to verify the applicability of the improved cut difference method in practical application,which can provide some references for practical work.At the end of the paper,the premise of improving the cut difference method is explained,and the paper is summarized,pointing out the shortcomings of the research and the direction of future research.