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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：TheGoodwillIssueintheConsolidationAccounting1Introduction1.1BackgroundDuringthe1980’s2000’sagreatnumberofbusinessmergersacquisitionstookplaceespeciallyhappenedintelecommunicationsdefensebankingfinancialser

2、vicehealthcarepaniespurchaseothercompaniesfavarietyofreasons.Firstinsomecasescompetinginagivenindustryrequiressignificantresourcesatpresentmemecompetitionsintheeconomicmarketonlylargecompaniescansurvive.Secondacommongoal

3、inthesebusinesscombinationswastoattractlargeamountsofinvestmentcapital.Thirdasacpatestrategysomecompaniespurchaseothercompaniesindertogainaccesstonewcustomersmarkets.Theyaimtodiversifyintodifierentproductareas.LikeMaytag

4、’sexampleMaytag’sgoalistojointheglobalapplianceindustry.Cpatemanagementoftenisrewardedwithhighersalariesasincreaseofthesizeofthecompany.Inadditionprestigefrequentlyincreaseswiththeexpansionofacompanywithareputationfthesu

5、ccessfulacquisitionofothercompanies.Asaresultcpatemanagementoftenfindsitpersonallyadvantageoustoincreasecompanysize.1.2FmsofM＆AFirstastatutymergerisatypeofbusinesscombinationinwhichonlyoneofthecombiningcompaniessurvivest

6、heotherlosesitsseparateidentity.Secondastatutyconsolidationisabusinesscombinationinwhichboththecombiningcompaniesaredissolvedtheassetsliabilitiesofbothcompaniesaretransferredtoanewlycreatedcpation.Thirdastockacquisitiono

7、ccurswhenonecompanyacquiresthevotingsharesofanothercompanythetwocompaniescontinuetooperateasseparatebutrelatedlegalentities.Therelationshipthatisconsolidatedaccounts.Inadditiontheparenteachofthesubsidiarycompaniesbeingle

8、galentitiescontinuetoprepareseparateaccounts.Consolidatedaccountsprovidefinancialstatementreaderswithinfmationaboutalltheresourcesunderonecompany’scomm:whatfmtheytakehowtheyarefinancedhowsuccessfullytheyhavebeenemployedi

9、ntheyear.Thisisthereasonofexistenceofconsolidationaccounts.2LiteratureReview2.1ThehistyofcombinationaccountingIn1970theAccountingPrinciplesBoardoftheAmericanInstituteofCertifiedPublicAccountantsissuedanOpiniononBusinessC

10、ombinationswhichsetoutindetailtheprinciplesonwhichthePoolingPurchasemethodsshouldbeused.Inl971theAccountingStardsCommitteeonbehalfoftheprincipalaccountingbodiesinBritainIrelissuedanexposuredraft(ED3)ofaproposedstatemento

11、fstardpracticeonAccountingfAcquisitionsMergers.ThisfollowedtheAICPlAstatementinoutlinebutwithsomedifferencesinmuchlessdetail.ThisproposedstatementwasallowedtolapsesinceitdidcontravenethetwoprovisionsoftheCompaniesAct1984

12、buttheaccountingbodiesdidnotmakeanystatementdisapprovingthemergermethod.ThisambivalenceendedwiththedecisioninShearerV.BercainLtd.Aholdingcompanywhichhadacquiredtwosubsidiariesbyshareexchangeusedtheacquisitionmethodcredit

13、eddividendsreceivedoutofthepreacquisitionprofitsofthesubsidiariestothecostoftheinvestmentsratherthantoprofitaccount.TheInlRevenueclaimedthatthecompanycouldhaveusedthemergermethodwhichwouldhavemadethepreamalgamationprofit

14、softhesubsidiariesdistributabletothemembersoftheholdingcompany.Thecourtheldthatthecompanywaspreventedfromusingthemergermethodbytheruleinpar.15.5Sched.8C.A.1948theInlRevenueclaimfailed.Thiswasthefirstjudicialrulingontheme

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