Research on the Role of Cost Allocation,Goodwill,Intangible Assets,and Valuation in the Merger Cost Allocation of Listed Companies in 2023
In the current era where mergers and acquisitions have become an important way for companies to grow,the importance of Purchase Price Allocation (PPA) in accounting measurement has become more and more prominent (in essence,it is the initial measurement of goodwill). Through the cooperation of accountants,auditors,and valuers,the recognized goodwill and identified intangible assets in PPA have always been the focus for the capital market,which is important to reveal the economic nature of business combinations and provide clear information for investors. The accounting and valuer in US have systematic research how to recognize and identify the intangible assets identified in business combinations and measure the goodwill,since the FAS 141 issued in the early 21st century. Relevant research papers are good guidance for theoretical research and accounting and valuation practice Based on the analysis of the 2023 annual reports of A-share listed companies in China,this article focuses again on the analysis of new goodwill recogonized and PPA related matters of A-share listed companies follow-up the 2022 research. This article analyzes the goodwill and intangible assets in business combinations based on the relationship between goodwill,intangible assets,acquisition costs and enterprise value,with the different industries and sectors. This paper completed the first ratio table of A-Share listed companies for intangible assets,goodwill and enterprise value in business combinations through providing an objective reflection of the actual situation and problems in the Purchase Price Allocation and the recognition of goodwill,as well as the identification of intangible assets,As the importance of the valuer's work was not supported by statistic data in the PPA,this paper also focuses on statistical sorting out the situation and existing problems of valuation in the PPA,to analyze the role of valuer in business combinations and financial reports.
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万方数据
