{"title":"并购中的巨额商誉减值问题研究","authors":"晨颖 赵","doi":"10.12677/fia.2023.123045","DOIUrl":null,"url":null,"abstract":"Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent goodwill thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Research on Huge Goodwill Impairment in M & A\",\"authors\":\"晨颖 赵\",\"doi\":\"10.12677/fia.2023.123045\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent goodwill thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object\",\"PeriodicalId\":57825,\"journal\":{\"name\":\"国际会计前沿\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"国际会计前沿\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.12677/fia.2023.123045\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"国际会计前沿","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.12677/fia.2023.123045","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent goodwill thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object