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
