A Case Study On Impairment Of Goodwill Of Listed Companies

Since 2014,the state has issued a series of documents to encourage enterprises to achieve resource restructuring through mergers and acquisitions,which is supported by national policies,and some domestic enterprises have begun to expand their scale and increase their economic strength through mergers and acquisitions.In general,mergers and acquisitions can enable both parties to achieve resource integration,resulting in synergies of 1+1 >2,and bring excess returns.However,mergers and acquisitions are often a doubleedged sword,mergers and acquisitions expansion too fast will not only bring high financing costs to enterprises,but also make the capital market goodwill excessive accumulation,and once accounting is not standardized,goodwill thunderstorms will bring a huge crisis to enterprises,so it is particularly important to study the reasons for goodwill impairment and economic consequences.This study summarizes the current domestic and foreign research on goodwill impairment,and analyzes the problem of goodwill impairment in Listed Enterprises in China according to the relevant knowledge of financial accounting principles through the analysis method of case analysis and standard analysis.In the research,mainly through theoretical analysis,case analysis and case revelation three parts of the current china’s listed enterprises goodwill impairment problem to explore.The first part is theoretical analysis,mainly to summarize the current domestic and foreign research on goodwill impairment,establish a good theoretical system,and then based on the actual situation in China’s accounting field,the current market value reduction of Goodwill faced by listed enterprises in China to analyze the case analysis;Third-party regulators should strengthen the supervision of goodwill impairment.Through the case study of the impairment of Hengkang medical goodwill of listed companies,this paper draws some views and conclusions.The main reasons for the company’s goodwill impairment are: high valuation,high performance commitment,profit manipulation;(2)the large amount of goodwill impairment loss to the company’s financial performance and non-financial performance have brought adverse effects;(3)because the current accounting standards are not perfect,goodwill impairment testing process still has a large subjectivity,there is a certain room for manipulation,but also need third-party regulatory agencies at any time to understand market dynamics,closely follow up the goodwill recognition and subsequent impairment process of listed companies.