论文代写：商誉减值
提出了一些替代品的商誉减值测试，其中包括；摊销（旧的方式回报），从强制性测试，改善现状，摆脱商誉减值测试，或可能会做什么都可以产生预期的结果。
在商誉减值测试的实施背后，有一个基本的含义摆脱旧的摊销方法产生较少或没有结果的确认为那些使用财务价值。其次，减值的方法应该为用户提供有帮助的信息的财务价值。在商誉减值测试实施的另一个原因是，测试将开始运作，并将在商誉的价值记录减少（普华永道，2015）。
这种新的会计方法的好意愿，但是，可以质疑的几个理由。的方法，而是旧摊销方法无法保证精度的一个替代品，它是更容易在摊销方法确定投资准确的概述而预测收入的影响（普华永道，2015）。
两个潜在的商誉减值对公司股票公告的影响可以直接影响对公司股票的误导性新闻和及时的信息不提供给市场带来的问题是公司的内部控制是有效的，这是一个日益关注审计人员和立法者（普华永道，2015）。
商誉减值不只是一个唯一的会计练习。估值是健康的前瞻性运动，但商誉减值往往意味着未来不是乐观的，因为它似乎是。商誉减值传达公司的经营业绩和对其最终的期望的财务状况（合唱组，2014）
二重奏组策略使用的商誉减值测试，该测试是在每年的基础上，为投资者提供本公司的历史财务背景以及与公司方便投资者考虑二重奏组作为他们投资股票的潜在选项管理现状和客户做。预览的合唱组有公司经历快速的成功史的历史记录。公司财务状况表已显示出多年来的进步，它不完全取决于商誉减值。公司资产负债表上的资产可能会受到波动的经济条件的影响。
论文代写：商誉减值
A number of alternatives for goodwill impairment test were suggested which includes; Amortization (return of old ways), parting from mandatory testing, improve the status quo, get rid of goodwill impairment testing or may be doing nothing at all can produce the desired results.
Behind the implementation of goodwill impairment test, there lies an underlying meaning of getting rid of the old amortization method which produced less or no results in the acknowledgement of for those using financial value. Secondly, the impairment approach should provide the users of financial value with helpful information. Another reason behind the implementation of goodwill impairment testing is that the test would be operational and will record a decrease in the value of goodwill (PWC, 2015).
This new approach of accounting the good will, however, can be questioned on several grounds. The approach whereas is an alternative for the old amortization method it does not ensure the accuracy, it is easier in amortization method to determine an accurate overview of the investment whereas it predicts the impacts of earning too (PWC, 2015).
Two potential impacts of an announcement of goodwill impairment on a company’s stock can be immediate impact of misleading news on the company’s stock and if timely information is not provided to the marketplace it can bring into question whether company’s internal controls are effective, which is an increasing concern of auditors and legislators (PWC, 2015).
Goodwill impairment is not just an only accounting exercise. Valuation is healthy forward looking exercise but impairment of goodwill often means that future is not as rosy as it seems to be. The goodwill impairment communicates about company’s management performance and about its final expectations regarding the financial status (DUET Group, 2014)
Duet Group has strategized their use of goodwill impairment testing, the testing is done on annual basis which provides the investors with the historical financial background of the company as well as with the current management situation and accounts of the company making it convenient for the investors to consider the Duet Group as their potential option for investing their shares in. Previewing the historical records of the Duet Group the company has a history of going through rapid success. The company’s financial chart sheet has shown progress over the years and it does not solely depend upon the goodwill impairment. A company’s value of assets on balance sheet can be affected by the fluctuating economic conditions.
