In recent years, China has embarked on a trajectory of high-quality economic development. Concurrently, the magnitude of goodwill determination among listed companies, as well as the scale of goodwill impairment, has been on the rise. This trend has catalyzed scholarly interest in the subsequent measurement of goodwill, positioning it as a focal point of research. This study employs the binomial tree option model, supplemented by the Black-Scholes (B-S) option model, to devise a method for the subsequent measurement of goodwill in financial asset valuation. The methodology optimizes the parameters associated with goodwill measurement for deviations from a normal distribution and introduces impact parameters to refine the valuation technique. The selection of Enterprise A as a representative entity for this study reveals significant findings. Among its industry peers, the goodwill impairment loss recorded by Enterprise A ranks fourth, yet its influence on net profit stands as the most important in the sector. By utilizing the B-S option model for subsequent measurement, this research confirms that the valuation of Enterprise A’s financial assets, including the quantification of goodwill and impairment losses, can be executed with enhanced precision. Post-implementation of this refined measurement method, Enterprise A exhibited a net asset interest rate of 36.59% in financial asset valuation, a marked improvement over the 29.52% achieved via systematic amortization methods. The findings of this paper are instrumental for corporations seeking to optimize their approaches to goodwill measurement, ultimately safeguarding their interests in financial asset assessment.