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1、1外文文獻翻譯外文文獻翻譯原文：DebatingAccountingPrinciplesPolicies:theCaseofGoodwill1IntroductionDebatesurroundingthepublicationofFRS10(ASB1997)intheUKdisplayedsupptfavarietyofaccountingpoliciesfgoodwilladvocatedfavarietyofpracticalco

2、nceptualreasons.Ananalysisofpaperswrittenongoodwillbetween18841921expleswhetherthislackofunanimityisarecentphenomenonnot.Thepaperconcludesthatduringthisearlierperiodtherewereanumberofareasofagreementregardinggoodwillbuta

3、lthoughamajityofauthitiesfavouredacapitaliseamtisepolicytherewasasignificantdifferenceofopinionrelatingtoitstreatmentoncerecdedintheaccounts.Analysisalsosuggeststhatadvocatedpolicieswerederivedfromadesiretopromoteoperati

4、onalisetheprincipleofprudence.InareptftheAccountingStardsBoard(ASB)Arnoldetal.(1992)concludedthat‘Althoughmuchhasbeenwrittenontheproblemofaccountingfgoodwillduringthepastcenturyasolutionremainselusive’(Arnoldetal.1992:pv

5、i.).Certainlyinthelast25yearsUKaccountingstardshaveproposedwithdiffering‘mixes’differingrationalesthreedifferentapproachestoaccountingfgoodwill–immediatewriteofftoreservescapitalisationatcostwithsystematicamtisationcapit

6、alisationwithpermanentretentionimpairmentreview(AccountingStardsCommittee()1984ASB1997InternationalAccountingStardsBoard2004).Academicsaccountingpractitionersmarketanalystscompanieshavesupptedallthesevariouspolicies(seef

7、exampleSolomons1989Grinyeretal.1990Arnoldetal.1992Baxter1993ASB1994Archeretal.1995ASB19951996).Arnoldetal.donotexpontheirabovestatement.Inparticulartheydonotexplainwhattheymeanbya‘solution’.Asolutiontoanaccountingproblem

8、couldbe3definitionofgoodwill.Theearliestdefinitionssawgoodwillasbeingderivedfromcausedbyvariousbusinessattributesadvantages.Initiallywiththefirstlegaldefinition1givenbyLdEldonin1810inCrutwellv.Lyegoodwillwas‘nothingmetha

9、ntheprobabilitythattheoldcustomerswillresttotheoldplace’(inDawson1903:p196).ThiswasextendedbyViceChancellWoodin1859inChurtonv.Douglas:LdEldondidnotmeantoconfinetherightsinvolvedinthetermgoodwilltotheadvantageofoccupyingp

10、remisestowhichcustomerswereinthehabitofgoing(Goodwill)mustmeaneveryadvantagethathasbeenacquiredbytheoldfirmbycarryingonitsbusinesseverythingconnectedwiththepremisesthenameofthefirmeverythingconnectedwithcarryingwithitthe

11、benefitsofthebusiness.Earlyauthitativeliteraturealsopaidconsiderableattentiontothevaluationofgoodwill.Faccountantsinthelatenieenthearlytwentiethcenturiestheissueofgoodwillaroseinpracticewiththetaskofbusinessvaluation(fex

12、ampleonthepromotionofnewbusinessesthesaleofabusinesspartofabusiness).Theeticallyitwasassumedthatthevalueofthebusinessasawholewasthesumofthevaluesofalltheidentifiableassets.4Althoughgoodwillwasregardedasinseparablefromthe

13、businessasawholeasanidentifiableassetitwasassumedthatitcouldbeseparatelyvaluedthereweredefinitetheeticalideasastohowsuchavaluationshouldproceed.Thebasicapproachsawthevalueofgoodwillcalculatedbymultiplyingachosendefinitio

14、nofprofitsbyachosennumberofyears.Initiallythedefinitionofprofitswaspurelyaverageprofits.Thiswasrefinedinparticulartotakeintoaccounttheamountofcapitalthathadbeeninvestedindertoearnthoseprofits.Thisensuredthatonlyexcesspro

15、fitscontributedtothevaluationofgoodwill.Itwastheuseofthismethodofvaluationthatencouragedcommentatstoalsodefinegoodwillasexcessprofit.Whetherviewedascauseaseffectthecourtsregardedgoodwillastransferablebusinesspropertyther

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