The situation of Dongfang Tong is also possible. Although the impairment of goodwill of Dongfang Tong may be caused by many factors, after all, there are also cases of mergers and acquisitions, such as the acquisition of Taice Technology and Huijielang, which are uneconomical transactions.

There is no perfect case in thesis research.

You just need to follow your own ideas, justify yourself and study in your own field.

In addition to Dongfang Tong, there are actually many companies whose goodwill has been damaged due to mergers and acquisitions, such as Jubilee Technology and Smart Energy, which can be used as cases. So, the case doesn't matter, or what kind of thinking you are going to study. +

The impairment of goodwill refers to the confirmation of the corresponding impairment loss after the impairment test of goodwill formed in business combination. Goodwill, as an asset of an enterprise, refers to the income that the enterprise can obtain higher than the normal profit level (that is, the excess income), which is the present value of the excess income that the enterprise will realize in the future.

Scope of confirmation:

The scope of recognition of impairment refers to the recognition of impairment of the value of a single asset or portfolio. The international practice is: if there are signs that assets may be impaired, the recoverable amount of a single asset should be estimated; If it is impossible to estimate the recoverable amount of a single asset, the recoverable amount of the asset group to which the asset belongs shall be determined.

As for goodwill, because it cannot bring cash flow to the enterprise independently from other assets or asset groups, the recoverable amount of goodwill as a single asset cannot be determined, so it must be tested for impairment in combination with its related asset groups or asset group combinations.