The goodwill derives from the premium payment during mergers and acquisitions. This paper selects the Bluefocus Company as a case, analyses the process of premium merger, assess the test of goodwill impairment, and study the impairment factors of goodwill. The results have shown that Bluefocus company not made fully provision for the goodwill, it proved that the reason of risk about premium merger and action of earnings management lead to goodwill impairment.
Wang Xiuli
,
Hu Ye
,
Chen Jiping
. A Study of Goodwill Impairment on Premium Merger——A Case of Bluefocus Company[J]. Finance & Economics of Xinjiang, 2018
, 0(5)
: 32
-40
.
DOI: 10.16716/j.cnki.65-1030/f.2018.05.004
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