Exploring the Risk of Goodwill Impairment Testing under the Asset Valuation Perspective
As the business of goodwill impairment test and assessment increases year by year,and due to the specialization and complexity of goodwill impairment test and assessment,it is important to identify and solve the problems and risks in the process of practice to improve the level of practice and enhance the service quality of asset valuation.Based on real cases and penalty documents of goodwill impairment test and assessment,this paper discusses the problems and risks in the practice of goodwill impairment test and assessment with the basic idea of clarifying the problems,deciphering the essence and solving the problems,so as to provide theoretical support and application reference for asset appraisal to improve the quality of service,reduce the risk of practice,and participate in the capital market in a more in-depth manner.The results of this paper not only help to enhance the practice ability of asset valuation professionals in goodwill impairment test assessment,improve the quality of asset valuation work,improve the measures to deal with valuation risks,better serve the subsequent measurement of goodwill and the healthy development of the capital market,but also enrich the theoretical research results related to goodwill impairment test.
NETL
NSTL
万方数据
