Research On The Problems And Countermeasures In The Accounting Treatment Of Goodwill In Film And Television Industry

In recent years,the investment market has also developed rapidly in China.With the advent of 5g technology,the investment market will be further extended towards more information and intelligence.In order to obtain a larger market share,companies have also adopted a lot of technical means to seek more rapid development.In this process,M&A transactions are very common.The amount of capital involved in M&A transactions is also increasing.In M&A transactions with larger amount,the possibility of premium M&A is also higher.The emergence of high price goodwill also leads to premium acquisition transactions,which makes people pay more and more attention to goodwill.The premium M&A mentioned above is particularly popular in the film and television industry.On the one hand,analyzing from the perspective of industry can make information users have a clearer understanding of the goodwill generated by M&A transactions.On the other hand,pointing out the problems found in the analysis process can provide better methods and suggestions for the financial personnel of enterprises with related transactions.The key points of this paper are as follows:(1)since the founding of Huayi Brothers,the transaction characteristics of M&A must comply with the industry characteristics and international standards,and the final determination of goodwill assets must rely on the financial statements submitted by third-party evaluation institutions and the certification of audit firms,while the film industry is faced with a large number of intangible resources,It cannot be determined during the M&A transaction,and the acquirer has paid attention to the profits of the acquire,so this leads to the huge amount of goodwill assets to a considerable extent;(2)Although the impairment test and provision of goodwill assets basically meet the company’s standards,the subsequent calculation should still be standardized;(3)By querying the relevant information disclosed by Huayi Brothers,we can also understand that there are still imperfections in its disclosure of Goodwill: the detailed contents involved in impairment detection have not been fully reflected,but we can gradually strengthen the disclosure of the detailed contents in this aspect in the future.