Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020)

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A Study on the Subsequent Measurement of Goodwill

Authors
Xiaoya Sang
Corresponding Author
Xiaoya Sang
Available Online 23 January 2021.
DOI
10.2991/assehr.k.210121.110How to use a DOI?
Keywords
Goodwill, Subsequent measurement, Impairment test
Abstract

This paper mainly studies the problems of goodwill follow-up measurement. Through using literal research and quantitative analysis, sort out the problems existing in the subsequent measurement of goodwill and put forward corresponding suggestions for improvement. The purpose is to promote the continuous improvement of the current accounting standards, standardize entrepreneur’s behavior, and provide reliable basis for investors’ decision-making.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
23 January 2021
ISBN
978-94-6239-320-2
ISSN
2352-5398
DOI
10.2991/assehr.k.210121.110How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Xiaoya Sang
PY  - 2021
DA  - 2021/01/23
TI  - A Study on the Subsequent Measurement of Goodwill
BT  - Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020)
PB  - Atlantis Press
SP  - 541
EP  - 545
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210121.110
DO  - 10.2991/assehr.k.210121.110
ID  - Sang2021
ER  -