企业并购中商誉计量问题研究——以掌趣科技并购上游信息为例

XCLW52595  企业并购中商誉计量问题研究——以掌趣科技并购上游信息为例  (字数：10815)

中文摘要

21世纪以来，中国资本市场飞速发展，伴随着并购浪潮的兴起，上市公司之间的并购愈加频繁，而这些并购中所产生的巨额商誉与后续的减值计量成为了新的难题，究竟商誉的初始计量和减值测试该如何处理才是最为合适的，成了众多学者讨论的焦点。

本文通过总结前人的商誉研究理论成果，运用这些理论研究掌趣科技并购上游信息这一案例，从掌趣科技在并购时所采用的初始计量商誉方式、后续计提商誉减值方式中发现存在的问题，并针对这些问题提出改进建议。

关键词：外购商誉； 初始计量； 减值测试

Abstract

Since the 21st century, with the rapid development of China's capital market, with the rise of the wave of M & A, M & A between listed companies has become more frequent, and the huge goodwill generated in these M & A and subsequent impairment measurement have become a new problem. How to deal with the initial measurement and impairment test of goodwill is the most appropriate, which has become the focus of many scholars' discussion.

This paper summarizes the previous theoretical results of goodwill research, using these theories to study the case of zhangqu technology's merger and acquisition of upstream information, and finds the existing problems in the initial measurement of goodwill and subsequent accrual of goodwill impairment, and puts forward improvement suggestions for these problems.

Key words: purchased goodwill; initial measurement; impairment test

目录

中文摘要I

AbstractII

1 绪论1

1.1 研究背景1

1.2 研究意义1

2 案例分析2

2.1 双方并购公司基本情况2

2.2 并购背景及目的2

2.3 外购商誉的初始确认3

2.4 业绩承诺及外购商誉的后续减值5

2.5 外购商誉计量存在的问题6

2.6 案例思考8

3 对并购事项中商誉计量的建议9

3.1 对商誉初始计量的建议9

3.2 对商誉后续减值的建议9

4 总结9

5 参考文献11