结合以往的研究结果，我们发现关于商誉的研究主要集中在以下几个方面：首先

Combining the results of previous studies, we found that the research on goodwill mainly focuses on the following aspects: first, the treatment of goodwill accounting, involving the recognition and measurement of goodwill; secondly, the factors affecting the impairment of goodwill. It mainly involves internal and external aspects. Internally, it is mainly due to the earnings management motivation of the management and the needs of corporate governance, while the external is mainly affected by the macroeconomic environment and the pressure of auditors. The current research seldom concerns whether the recognition and measurement of goodwill of asset-light companies is universal and consistent, whether it is applicable to general principles, and the impairment testing and systematic amortization methods for the subsequent treatment of goodwill are in the academic research field. There are many controversies. If the specific analysis can be applied to the case, it will provide reference theoretical suggestions for the follow-up measurement of goodwill in the mergers and acquisitions of media industry companies.

Combined with previous research results, we find that the research on goodwill mainly focuses on the following aspects: first, the treatment of goodwill accounting, involving the recognition and measurement of goodwill; Internally, it is mainly due to management's earnings management motivation and corporate governance needs, and externally, it is mainly affected by the macroeconomic environment and the pressure of auditors. The current research is less concerned with whether the recognition and measurement of goodwill of light asset companies is universal and consistent, whether it is applicable to general principles, and whether the impairment test and system amortization method of goodwill follow-up treatment is controversial in the field of academic research, if the specific analysis can be applied to the case, it will provide reference theoretical suggestions for the follow-up measurement of goodwill in the merger and acquisition of media industry companies.

Combined with the previous research results, we find that the research on goodwill mainly focuses on the following aspects: firstly, the accounting treatment of goodwill, involving the recognition and measurement of goodwill; secondly, the influencing factors of goodwill impairment, mainly involving internal and external aspects. The internal is mainly due to the motivation of earnings management and the needs of corporate governance, while the external is mainly affected by the macroeconomic environment and the pressure of auditors. At present, there are few studies on whether the recognition and measurement of goodwill of asset light companies are universal and consistent, and whether they are applicable to the general principles. Moreover, the impairment test and systematic amortization method of goodwill follow-up processing are controversial in the academic research field. If the specific analysis can be applied to the case, it will provide reference for the follow-up measurement of goodwill in the merger and acquisition of media companies Theoretical suggestions for reference.<BR>