With the rapid development of society, the competition among enterprises is becoming more and more fierce. In order to occupy the market share, more and more enterprises urgently enhance their own core competitiveness, which also pushes the merger of enterprises to the cusp of the storm. Then the problems of confirmation and measurement arise in the merger of enterprises, and the problem of goodwill leads to the discussion and thinking of accounting personnel. The practice shows that the recognition, impairment and disclosure of merged goodwill need to be improved urgently. In this paper, Leibo Science and Technology M & A is selected as a case study, and it is found that because there is no substantive criterion for goodwill at present, there is blind overestimation, impairment test time point and cloak in the initial measurement. There are many problems with Lu, too. After thinking and exploring the problems, the author believes that it is important to do a good job in the study of the merged parties before mergers and acquisitions, handle the valuation of mergers and acquisitions carefully, and take as many means as possible to reduce the risk after mergers and acquisitions. Because goodwill is very special, enterprises not only disclose the relevant financial information, similar to the industry status or core technology and other intangible assets can reflect the value of goodwill, but also truthfully disclose.
Key words: goodwill; initial recognition; impairment test; value measurement; accounting information disclosure; enterprise merger
