摘要
近年来,我国迎来了企业并购潮,并购数量逐年增加。根据中国并购库数据,2018年,中国企业境内并购和出境并购共发生11531单,同比增长15.1%。与此同时,并购价格通常会高于被并购公司净资产的公允价值,进而产生了商誉。面对市场总体商誉的不断增加,减值改摊销是否可以缓解商誉价值过高问题?本文以华谊兄弟并购东阳美拉为例,通过比较判断并购过程中所产生的商誉价值是否符合东阳美拉真实价值,对当商誉价值的初始计量和后续计量中所存在的问题进行分析,并提岀了一些参考建议。
The measurement of goodwill value has been one of the issues that have been highly concerned by academia. Along with more frequent M&A activities, the overall goodwill value in the market has been increasing, which has posed new challenges for the initial measurement and subsequent measurement of goodwill. With the acquisition of Dongyang Meila by Huayi Brothers Media as the example, this article thoroughly analyzes the overvalued goodwill in the acquisition and its reasons. Based on it, it further presents the problems related to goodwill value in enterprises, advises the enterprises and regulators pay more attention to such problems and suggests how to initially and subsequently handle goodwill value.
出处
《中国注册会计师》
北大核心
2019年第6期81-83,共3页
The Chinese Certified Public Accountant
