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1、1Accounting for impairment of goodwill write papers analyzingWrite papers Network: Abstract The first issue of the recognition of impairment of goodwill for international comparisons, followed by the specific introduction of Chinas accounting treatment of goodwill impairment, goodwill impairment of
2、our final accounting in the accounting practice to analyze possible problems, then propose a solution . Keywords: goodwill, purchased goodwill, an impairment test I. Introduction Goodwill is the excess profit enterprises the ability of the accounting treatment of goodwill from the 1990s onwards the
3、accounting profession has become a research hotspot. This article is based on our issued by the accounting treatment of goodwill impairment international 2comparative study of Chinas accounting treatment of goodwill impairment to find a theoretical basis, and more on the basis of our current account
4、ing treatment of goodwill impairment to make thinking. Second, the accounting treatment of impairment of goodwill of international conventions (A goodwill impairment accounting recognition due to the different understanding of the characteristics of goodwill, impairment of goodwill accounting treatm
5、ent is also no agreement now, the International Accounting Standards and other major countries have agreed, that would only confirm the purchased goodwill, The accounting treatment There are two main ways: the amortization method and system impairment test method. With the FASB and the IASC requires
6、 impairment testing method, more and more countries have accepted the impairment test method, and in accordance with national conditions has been improved. (B) the choice of goodwill impairment testing methods the U.S. Securities and Exchange Commission can not be identified based on goodwill and im
7、portance 3of the principles of goodwill impairment of a “two-step method.” The first step, more of the reporting units carrying amount and fair value if the reporting units fair value is less than the carrying amount of goodwill may be initially judged as impaired, the impairment test should be impl
8、emented the second step to measure the impairment of goodwill the amount of the loss; the second step, comparing the fair value of reporting unit goodwill and the carrying amount to measure the impairment loss if the carrying amount of reporting unit goodwill exceeds its fair value, the excess shoul
9、d be used as an impairment loss in the report to confirm , impairment losses of goodwill can not exceed the carrying amount of the impairment loss is recognized, the book value of goodwill should be adjusted for the amount of accounting and goodwill impairment loss recognized, can not be reversed, w
10、hich ways to help reduce the companys accounting value and actual value of the gap and improve the relevance of the information. IASC use “step.” First, bottom-up testing to 4determine whether a reasonable book value of goodwill allocated to cash-generating unit to check in, more cash-generating uni
11、ts recoverable amount and the carrying amount, if The recoverable amount is less than the carrying amount is recognized as impairment losses, and secondly, if companies can not reasonably be carrying amount of goodwill allocated to cash-generating unit to check in, the implementation of top-down tes
12、t to determine goodwill reasonable share of the carrying amount to the smallest cash-generating unit, more cash-generating units carrying amount and recoverable amount, an impairment loss. (C goodwill impairment test unit selection 1, FASB reporting unit selected the report refers to a unit operatin
13、g segment or one level below the operating division or a department, it should meet the following conditions: independent accounting of the economic entities, issuing financial reports, assessment of operating results . 2, IASC cash-generating unit. Cash-generating 5unit is generated from the contin
14、uing use of cash inflows largely independent from other assets or asset portfolio cash flows, and is able to identify the smallest group of assets, to determine the cash- The main criteria for a unit can generate independent cash flows. Third, our specific accounting treatment of goodwill impairment
15、 (One of Chinas goodwill impairment accounting recognition. states: “The formation of a business combination and goodwill intangible assets with indefinite useful life, regardless of whether there is less value signs of impairment testing should be conducted every year. “The new guidelines require s
16、ubsequent measurement of goodwill amortization from 10 years to the impairment test, reflects the convergence with international accounting standards. (B goodwill impairment testing method of choice. Taking into account the main form of business combination in the future a relatively long period of time is still the same country under the c
