Cultural and Entertainment Industry Goodwill Impairment Test and Optimization of Its Information Disclosure System:A Case Study of Xiangyuan Culture's Acquisition of Xiangtong Animation
The current goodwill accounting is an economic resource that an enterprise has acquired through mergers and acquisitions in the past continuous operations,can be controlled,is current,has no physical form,cannot be in-dividually identified and traded,and can bring future economic benefits to the enterprise.With the increase in the number of mergers and acquisitions in China's capital market in recent years,goodwill has become a concentrated ex-pression of the future growth expectations and various competitive advantages of merged companies.The accounting measurement of goodwill and its impairment has also been increasingly affected by investors,standard-setting institu-tions and enterprises.Management attention.This article takes the cultural and entertainment industry Xiangyuan Culture's acquisition of Xiangtong Animation as an example,analyzes the implementation process and information dis-closure of the goodwill impairment test of listed companies under the current standards,and puts forward the problems in the goodwill impairment test and its information disclosure The corresponding optimization suggestions are expected to provide a reference for the reform of China's accounting standards for impairment of goodwill.
NETL
NSTL
万方数据
