School of Management, Shanghai university, Shanghai 201800
The development of economic globalization and the intensification of competition have set off a new round of merger and acquisition boom in China, and at the same time brought the phenomenon of double high goodwill recognition and impairment loss of listed companies. From this background, this paper briefly analyzes the problems existing in the measurement of goodwill in China from two aspects: the initial recognition of goodwill and the measurement of goodwill impairment. In the initial recognition of goodwill, there are some problems in the recognition method and scope. In the measurement of goodwill impairment, there are some problems about how to measure and count the impairment loss. The countermeasures and Suggestions for the initial recognition of goodwill and the measurement of impairment were proposed.
Consolidated goodwill, initial recognition of goodwill, goodwill impairment
Jianbai Wang. Bubble of Goodwill -- A Brief Analysis of the Problems of Measurement of Goodwill. Academic Journal of Business & Management (2021) Vol. 3, Issue 1: 1-8. https://doi.org/10.25236/AJBM.2021.030101.
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