9 Academia has done a lot of research on the relationship between synergies and M & A premiums, and it is generally believed that there is a significant positive correlation between the two. 10 Therefore, experts have conducted an ongoing investigation into the follow-up measurement of goodwill, focusing on goodwill impairment testing methods and systematic amortization methods. Currently, goodwill follow-up measurements generally employ an impairment test method, and most experts believe that an impairment test method can better reflect the actual situation of the company. 11 Subjectively, it is not suitable for amortization during the estimation period, and the accounting information reflected in the impairment method is more true.