のれんの形成は、企業の財務諸表の水準に大きな影響を及ぼします。その後の

Goodwill formation has a significant impact on the level of a company's financial statements. Subsequent measurement of goodwill by companies, especially the impairment testing process in listed companies' annual reports, is especially important in the new economic environment. Therefore, experts have conducted ongoing research on goodwill follow-up measurements, with a focus on research on goodwill impairment testing methods and systematic amortization methods. <BR>Current goodwill impairment testing methods are commonly adopted follow-up measurement methods and are endorsed by most professionals who believe that the impairment method can better reflect the true situation of the company. Aharony (2010) analyzed in detail the applicability of impairment and amortization methods by analyzing data from multiple companies, saying that impairment methods are more relevant in value than amortization methods. thinking about. However, in subsequent measurements of the Australian listed company Goodwill Md Khokan Bepari, Abu Taher Mollik (2017), the use of the impairment test method was measured at the time of amortization using the comparison method, and then the amortization <BR>amount was It turned out to be measured. The amount of goodwill will be reduced.

The formation of goodwill has a significant impact on the level of a company's financial statements. Subsequent measurements of goodwill by companies, particularly the process of impairment testing in the annual reports of listed companies, are particularly important in the new economic environment. Therefore, experts have conducted ongoing research on goodwill tracking measurements, focusing on studies on goodwill impairment testing methods and systematic amortization methods.<BR>Current goodwill impairment testing methods are commonly adopted tracking measurement methods, which are supported by most experts who believe that impairment methods can better reflect a company's true situation. Aharony (2010) analyzes the applicability of impairment and amortization methods in detail by analyzing data from multiple companies, and believes that impairment methods are more relevant to a certain value than amortization methods. However, in subsequent measurements of a survey by Md Khokan Bepari, Abu Taher Mollik (2017) of Australian listed company Goodwill, the use of impairment testing methods is measured during amortization using comparison methods, and then amortization of<BR>it was found that the amount is measured. The goodwill amount will be less.

The formation of goodwill has a major impact on the level of corporate financial statements. The company's finances measurement, especially the process of the impairment test in the listed company's annual report, is particularly important in a new economic setting. For this reason, experts have carried out continuous research on brick tracking measurement, focusing on the research of the way to reduce the loss and systematic reimbursement.<BR>The current flaw loss test method is a commonly used tracking measurement method, and is supported by most experts who believe that the loss method can reflect the true situation of the firm. Aharony (2010) analyzes the possibility of the impairment method and the redemption method by analyzing the data of multiple companies, and thinks that the loss method is related to a certain value more than the redemption method. However, in the subsequent measurement of the survey by the Australia listed firm brick khokan bepari, Abu Taher mollik (2017), the use of the impairment test method was measured at the time of depreciation using the comparative method, and then depreciated<BR>I found that the amount was measured. The amount of money is reduced.<BR>