商譽的會計處理——一項縱容的研究【外文翻譯】_第1頁
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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：AccountingfGoodwill—aStudyinPermissivenessGoodwillonconsolidationisthetermusedtodescribetheexcessofthecostofinvestmentsinsubsidiariesoverthebookvalueoftheequityacquired.Ithasgeneratedconsiderablediscussion

2、diversityofopinion.IntheU.S.A.OpinionNo.17oftheAccountingPrinciplesBoardhasstardizedthebookkeepingprocedureinvolved.OneofthechiefcriticismsofthecurrentAICPApositionistherigidityarbitrarinessofuniversalsystematicwritingof

3、fofconsolidatedgoodwillagainstconsolidatedprofit.Flexibilityislimitedprimarilytoionoftheamtizationperiod(twotoftyyears).InAustraliatheutmostflexibilityinthisaspectofaccountingpracticeispermissablebecausetheprofessionalac

4、countingbodiestheCompaniesActlocalstockexchangelistingrequirementsdonotspecifyanyguidelinesinaccountingfgoodwill.Intheabsenceofanyspecificaccountingstarditcouldbehypothesizedthatamelangeofconflictingpracticeswouldexist.I

5、nthissenseitmightwellbearguedthatnothavinganyaccountingstardiswsethanhavinganarbitrarystard.ThetreatmentbyAustraliancompaniesofgoodwillonconsolidationprovidesanexcellentopptunitytostudythedevelopmentofaccountinginanalmos

6、tcompletelyfreesituationbecauseofthemanyalternativesadvocatedintheliterature.ThesurveyThesurveywasintendedtoprovideobservationsofcurrentaccountingpracticesrelatingtoaffectinggoodwillonconsolidation.Fthisreasonthisreptdoe

7、snotattempttoassessthesoundnessofpracticesinusebutconcentratessimplyonfindingoutwhatisdone.FivehundredtwentyfiveAustralianpubliccompanieslistedontheMelbourneStockExchangewereincludedinthesurveyConsolidatedFinancialStatem

8、entsTABLE2NATUREOFINITIALADJUSTMENTSTypeofAdjustmentsNumberofCompaniesA.RevaluationofSubsidiaryAssetsB.WritingdownoftheInvestmentinParentAccountsAgainstReservesUndistributedProfitsC.BothABTotalCompanies21a58b1190a.Includ

9、edinthetotalwere6companiesmakingnoinitialadjustmentsaffectinggoodwillfsomeinvestmentsaswellasrevaluingassetsinotherinstances.b.Includedinthetotalwere2companiesmakingnoinitialadjustmentsaffectinggoodwillfsomeinvestmentsas

10、wellaswritingdowntheinvestmentaccountinotherinstances.TwopointsarenotewthyabouttheinitialadjustmentspracticessummarizedinTables12.Firstlyweanticipatedmecompanieswouldhaveeliminatedallpartofgoodwillbyimmediatelyrevaluingt

11、hesubsidiarysassetstotheircurrentfairmarketvalue.Australianpracticedoesnotadhererigidlytohisticalcostassetrevaluationsaremadeatregularintervalsbymanycompanies（AnunpublishedstudybyR.W.Gibsonof1967annualreptsrevealedthatco

12、stwasretainedasthebasisofvaluationflbuildingsby21percentofcompaniesfplantmachineryby38percentofcompaniesthesebeingthemajnoncurrentassetitems）.Muchtooursurprisehoweverthemeoftenusedtechniquetoadjustinitiallytheamountofgoo

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