14 Xu Huaxin (2017) comprehensively analyzes specific treatment methods for different methods of subsequent measurements, and believes that each of these two methods has its pros and cons.One is to improve the current goodwill impairment testing method.Second, scholars will consider reusing further amortization methods.15 The most obvious change in subsequent goodwill measurements is the shift from a systematic amortization method to an impairment test method.