Author(s)

Xi Chen

Corresponding Author

Xi Chen

Abstract

Abstract: In recent years, more and more enterprises have expanded their business scale and stabilized their industry position. With the increase of enterprise merger and acquisition behavior, the goodwill value in the merger and acquisition enterprise merger statements is also getting bigger and bigger, and the amount of goodwill impairment withdrawn by enterprises is also getting bigger and more huge. The large impairment of goodwill will have a very far-reaching impact on the operation and development of enterprises. More and more enterprises pay attention to how to prevent goodwill impairment. Based on the three stages of merger preparation, merger and acquisition process and integration, the goodwill impairment is proposed.

Keywords

Keywords: Merger and Acquisition of Goodwill; Goodwill Impairment; Prevention Advice