Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - In: China journal of accounting studies 11 (2023) 4, pp. 695-718
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …-step acquisition method significantly reduces the amount of goodwill shown on financial statements and lowers the likelihood and amount …
