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jian rui wo neng he bing shang yu hou xu ji liang fang fa tan xi
Author(s): 
Pages: 133-136
Year: Issue:  S1
Journal: Finance and Accounting Monthly

Keyword:  商誉减值减值测试法商誉摊销坚瑞沃能;
Abstract: 2018年,A股上市公司商誉减值风险爆发,财政部发布了有关商誉及其后续计量的讨论意见,以此为背景对企业合并商誉后续会计核算方法及商誉减值原因展开深入研究。通过对坚瑞沃能并购沃特玛的案例事件进行商誉减值测试法与摊销法下的财务指标数据对比分析,并从多方面分析此次并购产生巨额商誉减值的原因,进而对减值测试法的运用及规范并购行为提出建议。
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