Case Study on Goodwill Impairment Assessment Based on Financial Reporting Requirements-Taking Company M as an Example
In the stock market,it is not uncommon for listed companies to experience"thunderbolt"performance due to goodwill impairment during annual report disclosure.With the introduction of relevant policies,the business of goodwill impairment testing has received increasing attention in the evaluation field.This article takes Company M as an example to deeply explore the calculation method of recoverable amount in goodwill impairment assessment,especially the application of the present value of expected future cash flows.When elaborating on this method,two points are emphasized:Firstly,the goodwill income is measured as pre-tax free cash flow,and the discount rate needs to maintain a high degree of matching and consistency with it to ensure the accuracy of the evaluation results;secondly,when predicting cash flow,the potential impact of asset improvement on cash flow must be fully considered to fully reflect the true value of assets.This article aims to provide supplementation and improvement for the goodwill impairment test evaluation business through the above discussion,in order to improve the accuracy and reliability of goodwill impairment evaluation in practical operations.
Goodwill impairment testingPresent value of expected future cash flowsPre-tax free cash flowAsset improvement
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