Research On Compliance Issues Of Goodwill Impairment Test Assessment In Pharmaceutical Industry

Under the market background of frequent mergers and acquisitions resulting in a high proportion of goodwill assets,the widely occurring large-scale impairment of goodwill has once again triggered discussions on the topic of goodwill.The investment market and regulatory authorities are very concerned about the relevant information on the goodwill impairment test.The relevant information and service quality provided by the goodwill impairment test assessment play an important role in the overall market environment.This paper selects the goodwill impairment test evaluation reports disclosed by listed pharmaceutical companies from 2019 to 2021 for descriptive statistical analysis.First of all,through the theoretical analysis method to construct a compliance analysis idea of goodwill impairment test evaluation,the goodwill impairment test proposed in "Accounting Regulatory Risk Warning No.8-Goodwill Impairment" should be sufficient,timely and accurate.The main requirements are the inspection standards for goodwill impairment test assessment compliance.Secondly,according to the specific evaluation elements classified in the "Guidelines for Asset Evaluation Experts No.11-Goodwill Impairment Test Evaluation",the current situation description and problem analysis are carried out.In the specific analysis,quantitative analysis and qualitative analysis and other research methods are used to study and analyze goodwill.Impairment testing assesses issues in the status quo that affect timeliness,accuracy,and adequacy.The main problems found in this paper through the evaluation report samples of listed companies in the pharmaceutical industry are as follows: First,there are problems with the delay of goodwill impairment triggering factors and the problem of the goodwill impairment test framework system,which reduces the timeliness of goodwill impairment test evaluation.Second,There is inconsistency in the evaluation scope of the goodwill impairment test,confusion in the specific composition of the evaluation scope of the goodwill impairment test,unspecified selection of the evaluation value type for the goodwill impairment test,and mismatch of the evaluation methods and key parameters of the goodwill impairment test problems,increasing the risk of the accuracy of the goodwill impairment assessment.Third,the lack of disclosure in the goodwill impairment test evaluation report and the lack of key information in the disclosed goodwill impairment test evaluation report to help understand the content of the goodwill impairment test evaluation report affected the adequacy of the goodwill impairment test evaluation.Finally,this paper proposes corresponding improvement suggestions based on the reasons for the impact of compliance problems briefly discussed in the research,and drawing on the improvement ideas proposed by existing domestic and foreign evaluation researchers.The contributions of this paper are as follows: First,the total amount of goodwill assets in the pharmaceutical industry ranks first in the industry and is representative of the industry.Studying the compliance issues of its goodwill impairment test evaluation has reference significance for the overall goodwill impairment test and evaluation business.Second,realize compliance consideration from impairment assessment framework to specific assessment parameters.It is of theoretical significance to analyze the problems of the current situation according to the applied theoretical framework.