Goodwill Study of Mergers and Acquisitions

Motivated by desire of competition and development,more and more enterprises are involved in MA。Which produces much goodwill concerns over accounting。The method selected by enterprises have direct effect on how to identify and evaluate goodwill。How to evaluate targeted enterprises influences goodwill accounting。It is important to study the implication of negative goodwill。This article suggests that inherent goodwill should be identified。And a new way is shown on how to identify inherent goodwill.