| In recent years,as the capital market continues to develop,the willingness of companies to engage in mergers and acquisitions has been on the rise,and the occurrence of high premium mergers and acquisitions has led to a rapid increase in the total amount of consolidated goodwill.While mergers and acquisitions bring performance improvements to companies,they also come with corresponding risks,and it has become a problem for companies to resolve goodwill arising from high premium mergers and acquisitions.Nowadays,it has become the norm for goodwill to be "mined",and sometimes even billions of dollars of goodwill impairment occurs,and some companies have already charged goodwill impairment beyond their own value,which undoubtedly has a negative impact on investors and the market environment.The purpose of this study is to analyze the problems arising in the process of subsequent measurement of corporate goodwill and to propose targeted countermeasures,in the process of which recommendations are made not only for the subsequent measurement method itself,but also for a comparative analysis of the selection of subsequent measurement methods.This is conducive to improving the existing follow-up measurement method of goodwill,as well as to supplementing the theoretical research on the follow-up measurement method of goodwill,and also to avoiding the recurrence of similar problems in the follow-up measurement of goodwill by enterprises.Thereby improving the quality of accounting information.Protecting the interests of users of financial statements.Improving the capital market environment.In this paper,we study the problem of subsequent measurement of goodwill arising from the acquisition of Parsons Biosensors International by Blue Sail Medical based on financial reporting objective theory and other theories.The study analyze the problems and causes of the problems by using literature analysis and other methods.First,the problems arising in the subsequent measurement of goodwill are analyzed one by one,and the relationship between goodwill impairment and market reaction is analyzed by the event study method to determine whether there is a negative impact on the share price after a company takes a high amount of goodwill impairment.Secondly,in response to these problems,we find out the reasons for the problems,and in the process of analysis,we use the average indicators of the acquired companies and the A-share market to compare whether it is reasonable or not to pay high premiums for mergers and acquisitions.In studying the shortcomings of the impairment test approach,we have increased the systematic amortization approach previously implemented and the dual measurement model method only studied in recent years for comparison,and explore the differences between the impairment test method and other methods in terms of financial statement data and Some important indicators.Finally,depending on the problem and the cause,we propose countermeasures from the perspective of the impairment test method itself,the use of other subsequent measurement methods and internal and external regulation,hoping to bring reference to other companies with high goodwill or in need of mergers and acquisitions,to strictly comply with the regulations,to improve the quality of managers,and to use suitable subsequent measurement methods so that the subsequent measurement of goodwill can truthfully reflect the actual situation and enhance the information quality of the statements.We hope that this will serve as a reference for other companies that have high goodwill or need to make acquisitions. |
