合并会计中的商誉问题【外文翻译】.doc

1、外文文献翻译原文THEGOODWILLISSUEINTHECONSOLIDATIONACCOUNTING1INTRODUCTION11BACKGROUNDDURINGTHE1980SAND2000SAGREATNUMBEROFBUSINESSMERGERSANDACQUISITIONSTOOKPLACE,ESPECIALLYHAPPENEDINTELECOMMUNICATIONS,DEFENSE,BANKINGANDFINANCIALSERVICE,HEALTHCARE,ANDENTERTAINMENTCOMPANIESPURCHASEOTHERCOMPANIESFORAVARIETYOFRE

2、ASONSFIRST,INSOMECASES,COMPETINGINAGIVENINDUSTRYREQUIRESSIGNIFICANTRESOURCES,ATPRESENT,MOREANDMORECOMPETITIONSINTHEECONOMICMARKET,ONLYLARGECOMPANIESCANSURVIVESECONDACOMMONGOALINTHESEBUSINESSCOMBINATIONSWASTOATTRACTLARGEAMOUNTSOFINVESTMENTCAPITALTHIRD,ASACORPORATESTRATEGY,SOMECOMPANIESPURCHASEOTHERCO

3、MPANIESINORDERTOGAINACCESSTONEWCUSTOMERSANDMARKETSTHEYAIMTODIVERSIFYINTODIFIERENTPRODUCTAREASLIKEMAYTAGSEXAMPLE,MAYTAGSGOALISTOJOINTHEGLOBALAPPLIANCEINDUSTRYCORPORATEMANAGEMENTOFTENISREWARDEDWITHHIGHERSALARIESASINCREASEOFTHESIZEOFTHECOMPANYINADDITION,PRESTIGEFREQUENTLYINCREASESWITHTHEEXPANSIONOFACOM

4、PANYANDWITHAREPUTATIONFORTHESUCCESSFULACQUISITIONOFOTHERCOMPANIESASARESULT,CORPORATEMANAGEMENTOFTENFINDSITPERSONALLYADVANTAGEOUSTOINCREASECOMPANYSIZE12FORMSOFMAFIRST,ASTATUTORYMERGERISATYPEOFBUSINESSCOMBINATIONINWHICHONLYONEOFTHECOMBININGCOMPANIESSURVIVESANDTHEOTHERLOSESITSSEPARATEIDENTITYSECOND,AST

5、ATUTORYCONSOLIDATIONISABUSINESSCOMBINATIONINWHICHBOTHTHECOMBININGCOMPANIESAREDISSOLVEDANDTHEASSETSANDLIABILITIESOFBOTHCOMPANIESARETRANSFERREDTOANEWLYCREATEDCORPORATIONTHIRD,ASTOCKACQUISITIONOCCURSWHENONECOMPANYACQUIRESTHEVOTINGSHARESOFANOTHERCOMPANYANDTHETWOCOMPANIESCONTINUETOOPERATEASSEPARATE,BUTRE

6、LATEDLEGALENTITIESTHERELATIONSHIPTHATISFORMEDINASTOCKACQUISITIONISREFERREDTOASAPARENTSUBSIDIARYRELATIONSHIPAPARENTCOMPANYISONETHATOWNSAMAJORITYOFTHEVOTINGSTOCKOFANOTHERCOMPANY,REFERREDTOASASUBSIDIARYTHEPARENTSUBSIDIARYRELATIONSHIPISIMPORTANTBECAUSETHEPARENTCOMPANIESHAVETHEABILITYTOCONTROLTHESUBSIDIA

7、RYCOMPANIESINTHISDISSERTATION,THISWILLBEFOCUSONTHISKINDOFRELATIONSHIPCOMPANIESFINANCIALSTATEMENTREPORTING13THEREPORTINGENTITYANDCONSOLIDATEDFINANCIALSTATEMENTMANYCOMPANIESWOULDLIKETOOPERATECOMPANIESTHEYACQUIREDASSEPARATELEGALENTITIESRATHERTHANAWHOLECOMPANYHOWEVER,FROMAFINANCIALREPORTINGPOINTOFVIEW,S

8、TATEMENTUSERSWANTTOSEETHEENTIREECONOMICENTITYSFINANCIALSTATEMENTRESULTFORTHISREASON,FINANCIALDEPARTMENTUSUALLYCONSOLIDATEORCOMBINETHEFINANCIALRESULTOFTHESEPARATECOMPANIESTHEREFORE,CONSOLIDATEDFINANCIALSTATEMENTSPRESENTTHEFINANCIALSITUATIONANDTHERESULTSOFOPERATIONSFORAPARENTCOMPANYANDONEORMORESUBSIDI

9、ARYCOMPANIESASIFTHEINDIVIDUALENTITIESACTUALLYWEREASINGLECOMPANYORENTITYACCOUNTINGPRINCIPLESREQUIRECONSOLIDATEDFINANCIALSTATEMENTSWHENAPARENTCOMPANYOWNSMORETHAN50OFASUBSIDIARYCOMPANYCONSOLIDATEDSTATEMENTSAREBASICALLYUSEDTOPRESENTFORTHEBENEFITOFTHESHAREHOLDERS,CREDITORSANDOTHERRESOURCEPROVIDERSOFTHEPA

10、RENTEVENWHENONLYAFEWRELATEDCOMPANIESAREINVOLVED,CONSOLIDATEDFINANCIALSTATEMENTSOFTENPROVIDETHEBESTANDTHEFULLESTINFORMATIONREGARDINGTHEACTIVITIESANDRESOURCESOFTHEOVERALLECONOMICENTITY14FORMANDPURPOSEOFCONSOLIDATEDACCOUNTSCONSIDERNOWTHECASEOFACOMPANYTHATACQUIRESAMAJORITY51ORMOREOFTHEVOTINGSHARESOFANOT

11、HERSUCHASHAREHOLDINGGIVESITCONTROLOFTHEINVESTEEITMAYBEASHORTINTERMSOFSHAREOWNERSHIPFORANINVESTORCOMPANYTOMOVEFROMSIGNIFICANTINFLUENCETOCONTROLBUTTHEDIFFERENCEINACCOUNTINGISPROFOUNDACCOUNTANTSARGUETHATWHENONEFIRMACQUIREDCONTROLOFANOTHER,ANEWECONOMICENTITYISCREATEDAGROUPCONSISTSOFTHEINVESTORCOMPANYAND

12、THEINVESTEECOMPANYORITSSUBSIDIARIESTHEPARENTCOMPANYPREPARESACCOUNTSFORTHEGROUPTHESEAREKNOWNASCONSOLIDATEDACCOUNTSINADDITION,THEPARENTANDEACHOFTHESUBSIDIARYCOMPANIES,BEINGLEGALENTITIES,CONTINUETOPREPARESEPARATEACCOUNTSCONSOLIDATEDACCOUNTSPROVIDEFINANCIALSTATEMENTREADERSWITHINFORMATIONABOUTALLTHERESOU

13、RCESUNDERONECOMPANYSCOMMANDWHATFORMTHEYTAKE,HOWTHEYAREFINANCEDANDHOWSUCCESSFULLYTHEYHAVEBEENEMPLOYEDINTHEYEARTHISISTHEREASONOFEXISTENCEOFCONSOLIDATIONACCOUNTS2LITERATUREREVIEW21THEHISTORYOFCOMBINATIONACCOUNTINGIN1970,THEACCOUNTINGPRINCIPLESBOARDOFTHEAMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSISSUE

14、DANOPINIONONBUSINESSCOMBINATIONS,WHICHSETOUTINDETAILTHEPRINCIPLESONWHICHTHEPOOLINGANDPURCHASEMETHODSSHOULDBEUSEDINL971THEACCOUNTINGSTANDARDSCOMMITTEE,ONBEHALFOFTHEPRINCIPALACCOUNTINGBODIESINBRITAINANDIRELANDISSUEDANEXPOSUREDRAFTED3OFAPROPOSEDSTATEMENTOFSTANDARDPRACTICEONACCOUNTINGFORACQUISITIONSANDM

15、ERGERSTHISFOLLOWEDTHEAICPLASTATEMENTINOUTLINE,BUTWITHSOMEDIFFERENCES,ANDINMUCHLESSDETAILTHISPROPOSEDSTATEMENTWASALLOWEDTOLAPSE,SINCEITDIDCONTRAVENETHETWOPROVISIONSOFTHECOMPANIESACT1984,BUTTHEACCOUNTINGBODIESDIDNOTMAKEANYSTATEMENTDISAPPROVINGTHEMERGERMETHODTHISAMBIVALENCEENDEDWITHTHEDECISIONINSHEARER

16、VBERCAINLTDAHOLDINGCOMPANYWHICHHADACQUIREDTWOSUBSIDIARIESBYSHAREEXCHANGEUSEDTHEACQUISITIONMETHOD,ANDCREDITEDDIVIDENDSRECEIVEDOUTOFTHEPREACQUISITIONPROFITSOFTHESUBSIDIARIESTOTHECOSTOFTHEINVESTMENTS,RATHERTHANTOPROFITANDACCOUNTTHEINLANDREVENUECLAIMEDTHATTHECOMPANYCOULDHAVEUSEDTHEMERGERMETHOD,WHICHWOUL

17、DHAVEMADETHEPREAMALGAMATIONPROFITSOFTHESUBSIDIARIESDISTRIBUTABLETOTHEMEMBERSOFTHEHOLDINGCOMPANYTHECOURTHELDTHATTHECOMPANYWASPREVENTEDFROMUSINGTHEMERGERMETHODBYTHERULEINPAR155SCHED8CA1948ANDTHEINLANDREVENUECLAIMFAILEDTHISWASTHEFIRSTJUDICIALRULINGONTHEMERGERMETHOD,ANDASARESULTTHEDEPARTMENTOFTRADE,ATTH

18、EREQUESTOFTHEACCOUNTINGBODIES,INCLUDEDINTHE1981COMPANIESACTRETROSPECTIVEVALIDATIONOFTHEMERGERMETHODFORCOMPANIESWHICHHADUSEDITBEFORETHEACTCAMEINTOFORCE,ANDALESSCOMPREHENSIVECLEARANCEFORITSUSEINTHEFUTUREIN1983THEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEISSUEDASTATEMENTIAS22ONACCOUNTINGFORBUSINESSCOMBI

19、NATIONS,BASEDCLOSELYONAPB1622THEMETHODSOFCOMBINATIONACCOUNTINGBEFOREIFR3THEREARETWOMETHODSOFACCOUNTINGFORBUSINESSCOMBINATIONSPURCHASEANDPOOLINGOFINTERESTSPOOLINGOFINTERESTSMETHODACCOUNTINGISONLYFORTHEBUSINESSCOMBINATIONOFACONTINUITYOFOWNERSHIPTHATIS,THEOWNERSOFTHECOMBINGCOMPANYCONTINUEASTHEOWNERSOFT

20、HECOMBINEDCOMPANYFOREXAMPLE,IFONECOMPANYACQUIRESANOTHERBYISSUINGSHARESOFCOMMONSTOCKINEXCHANGEFORTHECOMMONSTOCKOFTHEOTHERCOMPANY,THESTOCKHOLDERSOFBOTHCOMBININGCOMPANIESCONTINUEASOWNERSOFTHECOMBINEDCOMPANYAPOOLINGOFINTERESTSCANOCCURONLYWHENONECOMPANYUSESITSOWNCOMMONSTOCKTOACQUIRETHEASSETSORSTOCKOFANOT

21、HERCOMPANYPURCHASEACCOUNTINGISAPPROPRIATEWHENANIMPORTANTOWNERSHIPINTERESTISELIMINATEDINTHEBUSINESSCOMBINATION,WHICHMEANS,ONECOMPANYACQUIRESANOTHERCOMPANYFORCASHTHESTOCKORASSETS,THEOWNERSOFTHEACQUIREDCOMPANYDONOTCONTINUEASOWNERSOFTHECOMBINEDCOMPANY,WHICHHAVINGTAKENCASHRATHERTHANANOWNERSHIPINTERESTUND

22、ERPOOLINGOFINTERESTSACCOUNTING,THEBOOKVALUEOFTHEASSETS,LIABILITIES,ANDOWNERSEQUITIESOFTHECOMBININGCOMPANIESARECARDEDTOTHECOMBINEDCOMPANYASIFTHECOMPANIESHADALWAYSBEENCOMBINEDTHATIS,THEBALANCESHEETITEMSARENOTADJUSTEDTOFAIRVALUESUNDERPURCHASEACCOUNTING,ACQUIREDASSETSANDASSUMEDLIABILITIESAREREPORTEDBYTH

23、EACQUIRINGCOMPANYATTHEIRFAIRVALUESATTHEDATEOFACQUISITIONTHEREFORE,THEPURCHASEDMETHODWASTHEMORECOMMONMETHODANDWASUSEDINALLCASESWHEREONECOMPANYWASSEENASACQUIRINGANOTHERTHEPOOLINGOFINTERESTWASUSEDONLYWHERETHESHAREHOLDERSOFTHETWOCOMPANIESWERESEENASCOMINGTOGETHERTOACHIEVEACONTINUINGMUTUALSHAREINTHERISKSA

24、NDBENEFITSATTACHINGTOTHECOMBINEDENTITYSUCHTHATNEITHERPARTYCANBEIDENTIFIEDASTHEACQUIRERIAS22BUSINESSCOMBINATIONS,IASCREVISED1998,PARA8NOWREPLACEDBYIFRS3IFRS3NOWALLOWSONLYTHEPURCHASEMETHODTHISWILLENSUREGREATERANDCLEARCOMPARABILITYOFFINANCIALSTATEMENTSFORUSERSANDREMOVETHEINCENTIVETOSTRUCTURECOMBINATION

25、SINSUCHAWAYINORDERTOPRODUCETHEDESIREDACCOUNTINGRESULTINADDITIONAL,ONLYINTHEPURCHASEDMETHOD,THEFAIRVALUEANDGOODWILLAREINEXISTENCETHESESHOULDBEASSESSEDCORRECTLYANDTHATOCCURLOTSOFARGUMENTBETWEENREGULATORSANDPROFESSIONALSIFTHEINVESTMENTISGREATERTHANTHESHAREOFNETASSETSTHENTHEDIFFERENCEISREGARDEDASTHEPURC

26、HASEOFGOODWILLCURRENTLY,GOODWILLISONEOFTHEMOSTCONTENTIOUSISSUESINACCOUNTING3ANALYZEANINTANGIBLEASSETORGROUPOFASSETSTHATISACQUIRED,OTHERTHANINABUSINESSCOMBINATION,SHALLBEINITIALLYRECOGNIZEDANDMEASUREDBASEDONFAIRVALUEIFAGROUPOFASSETS,THECOSTWILLBEALLOCATEDPRORATABASEDONFAIRVALUE,ANDSHALLNOTGIVERISETOG

27、OODWILLTHESFAS141CRITERIAFORINCLUDINGINGOODWILLINTANGIBLEASSETSTHATARENOTSEPARABLEORARISESFROMACONTRACTUALRIGHTDONOTAPPLYINSFAS142COSTSOFINTERNALLYDEVELOPING,MAINTAININGORRESTORINGINTANGIBLEASSETSTHATARENOTSPECIFICALLYIDENTIFIABLE,THATHAVEINDETERMINATELIVESARETOBEEXPENSEDWHENINCURREDANINTANGIBLEASSE

28、TWITHAFINITEUSEFULLIFEISAMORTIZEDONEWITHANINDEFINITEUSEFULLIFEISNOTAMORTIZEDUSEFULLLIFEISTOBEDETERMINEDBASEDONANANALYSISOFALLPERTINENTFACTORS,SUCHAS1EXPECTEDUSEOFTHEASSET2EXPECTEDUSEFULLIFEOFANOTHERASSETORGROUPOFASSETSTOWHICHTHEUSEFULLIFEOFTHEINTANGIBLEMAYRELATESUCHASMINERALRIGHTSTODEPLETINGASSETS3L

29、EGAL,REGULATORYORCONTRACTUALPROVISIONSORAVAILABLERENEWALSONCETHEUSEFULLIFEISDETERMINED,THEMETHODOFAMORTIZATIONISNOTNECESSARILYSTRAIGHTLINETHEMETHODOFAMORTIZATIONSHALLREFLECTTHEPATTERNINWHICHTHEECONOMICBENEFITSOFTHEINTANGIBLEASSETARECONSUMEDOROTHERWISEUSEDUPIFTHATPATTERNCANNOTBERELIABLYDETERMINED,AST

30、RAIGHT1INEAMORTIZATIONMETHODSHALLBEUSEDINRECORDINGAMORTIZATION,RESIDUALVALUEMUSTBECONSIDEREDASWELLIFANINTANGIBLEASSETBEINGAMORTIZEDISLATERDETERMINEDTOHAVEANINDEFINITEUSEFULLIFE,THEASSETWILLBETESTEDFOR,IMPAIRMENT,ANDSHALLNOLONGERBEAMORTIZEDIMPAIRMENTOFANINTANGIBLEASSETTHATISBEINGAMORTIZEDISTESTEDINAC

31、CORDANCEWITHTHEPROVISIONSOFSFAS121ACCOUNTINGFORTHEIMPAIRMENTOFLONGLIVEDASSETSANINTANGIBLEASSETTHATISNOTSUBJECTTOAMORTIZATIONISTOBETESTEDFORIMPAIRMENTATLEASTANNUALLYINACCORDANCEWITHSFAS142GOODWILLISNOTTOBEAMORTIZED,ANDITISCONSIDEREDIMPAIREDWHENITSCARRYINGAMOUNTEXCEEDSITSIMPLIEDFAIRVALUE4REPORTINGUNIT

32、SIMPAIRMENTREVIEWSARETOOCCURATLEASTANNUALLY,ATTHE”REPORTINGUNIT”LEVELAREPORTINGUNITISDEFINEDASANOPERATINGSEGMENTORONELEVELBELOWANOPERATINGSEGMENTASDEFINEDINSFAS131,DISCLOSURESABOUTSEGMENTSOFANENTERPRISEANDRELATEDINFORMATION,ANOPERATINGSEGMENTISABUSINESSCOMPONENTTHATEARNSREVENUESANDINCURSEXPENSES,WHO

33、SEOPERATINGRESULTSAREREGULARLYREVIEWEDBYMANAGEMENTTOASSESSPERFORMANCEANDALLOCATERESOURCES,ANDFORWHICHDISCRETEFINANCIALINFORMATIONISAVAILABLETACOMPONENTOFANOPERATINGSEGMENTISAREPORTINGUNITIFITSASSETSCONSTITUTEABUSINESS”INADDITIONTOBEINGANOPERATINGSEGMENTSFAS142PERMITSTHEAGGREGATIONOFECONOMICALLYSIMIL

34、ARCOMPONENTSFORIMPAIRMENTREVIEWPURPOSESTHEDEFINITIONOFREPORTINGUNITSANDTHEPOSSIBLEAGGREGATIONCOULDHAVESIGNIFICANTFUTUREIMPACT,ASTHEBUSINESSCHANGESOVERTIME41STEPONECARRYINGAMOUNTCOMPARISONTHEFIRSTSTEPCOMPARES,THEFAIRVALUE”OFTHEREPORTINGUNITTOITSCARRYINGAMOUNTSHAREHOLDERSEQUITYINCLUDINGGOODWILLIFTHEFA

35、IRVALUEEXCEEDSCARRYINGAMOUNT,NOFURTHERTESTINGISREQUIREDIFHOWEVER,CARRYINGAMOUNTEXCEEDSFAIRVALUE,THEREISEVIDENCEOFIMPAIRMENT,MEANINGTHEVALUEOFGOODWFLLISLESSTHANITSCARRYINGVALUEONTHEBALANCESHEETSTEPONEIMPAIRMENTTESTINGMUSTBEDONEATLEASTANNUALLY,ANDCANBEPERFORMEDATANYTIMEDURINGTHEYEAR,PROVIDEDTHETESTISP

36、ERFORMEDATTHESAMETIMEEVERYYEARDIFFERENTREPORTINGUNITSMAYBETESTEDFORIMPAIRMENTATDIFFERENTTIMESIMPAIRMENTSHOULDBETESTEDBETWEENTHEANNUALTESTIFCIRCUMSTANCESCHANGETHATWOULDMORELIKELYTHANNOT”REDUCETHEUNITSFAIRVALUESUCHCIRCUMSTANCESINCLUDE1CHANGESINLEGALFACTORSORTHEBUSINESSCLIMATE2ADVERSEACTIONBYAREGULATOR

37、3UNANTICIPATEDCOMPETITION4LOSSOFKEYPERSONNEL5EXPECTATIONTHATAREPORTINGUNITMAYBEDISPOSEDOF42STEPTWOIMPAIRMENTMEASUREMENTIFSTEPONERESULTSINTHECARRYINGAMOUNTOFTHEREPORTINGUNITEXCEEDINGITSFAIRVALUE,FURTHERIMPAIRMENTTESTINGMUSTBECONDUCTEDSINCEGOODWILLCANNOTBEMEASUREDDIRECTLY,ITSVALUEISDETERMINEDASARESIDU

38、ALAMOUNTAFTERVALUINGALLASSETSOTHERTHANGOODWILLIFSTEPONEREVEALSANIMPAIRMENTOFGOODWILL,BOTHTHETANGIBLEANDIDENTIFIABLEINTANGIBLEASSETSAREVALUEDINORDERTODETERMINETHEIMPLIEDFAIRVALUEOFGOODWILLITMAYBENECESSARYTOENGAGETHESERVICESOFEXPERTSINVALUINGMACHINERYANDEQUIPMERITANDINTANGIBLES,SFAS142REQUIRESVALUINGA

39、COMPANYSRECORDEDANDUNRECORDEDINTANGIBLEASSETSSUCHASINTERNALLYGENERATEDPATENTSTHEIMPLIEDFAIRVALUEOFGOODWILLSHALLBEDETERMINEDTHESAMEWAYASFORABUSINESSCOMBINATION,THATIS,FAIRVALUEOFTHEREPORTINGUNITWILLBEALLOCATEDTOALLTHEASSETSANDLIABILITIESOFTHEUNIT,INCLUDINGUNRECOGNIZEDINTANGIBLEASSETS,ASIFTHEREPORTING

40、UNITHADBEENACQUIRED,ANDTHEFAIRVALUEOFTHEUNITWASTHEPRICEPAIDTHEALLOCATIONISDONEONLYFORPURPOSESOFTESTINGTHEIMPAIRMENTOFGOODWILLNOWRITEUPORWRITEDOWNOFARECOGNIZEDASSETORLIABILITYISTOOCCURNORSHOULDAPREVIOUSLYUNRECOGNIZEDINTANGIBLEASSETBERECOGNIZEDASARESULTOFSTEPTWOIMPAIRMENTTESTING5CONCLUSIONINBACKGROUND

41、PARTOFTHEINTRODUCTION,THEREASONSOFCONSOLIDATEDCOMPANIESHADBEENEXPLAINED,BECAUSEATTLLEENDOFLASTCENTURY,THATWASTHEPEAKTIMEOFBUSINESSCOMBINATION,ITSHOWNTHATTHEIMPORTANCEFORRESEARCHERSTOSTUDYTHECONSOLIDATEDACCOUNTING,ANDTOANALYZETHEADVANTAGEORDISADVANTAGEOFITSAPPLICATIONINPRACTICECONTINUOUSLY,THESORTSOF

42、CORPORATEEXPANSIONHAVEBEENLISTEDANDTHENIMMEDIATELYMMTHEEMPHASISONONEOFTHEMSTOCKACQUISITIONTHATISONEOFTHEBROADESTFORMSFORCOMBINATION0FCOURSE,AFTERACADEMICBACKGROUND,THEEMPHASISSHOULDBECONTINUEDTONARROW,SOTHATTHECONSOLIDATIONACCOUNTINGWHICHTHISSTUDYTOOKHADBEENILLUSTRATEDATTHETHIRDPARTOFTHEINTRODUCTION

43、,THATISTHEWHOLEPAPERFORMINTRODUCTION,ANDPRESENTEDTHENOVELTYOFTHISSTUDYFORENGAGINGTHEREADERSINTHELITERATUREREVIEWPART,LARGENUMBEROFPUBLICATIONSHAVEBEENREADANDRESEARCHEDFROMTHEFOUNDATIONALCONCEPTSTOTHEARGUMENTSOFISSUESOFCONSOLIDATEDACCOUNTING,THESTUDYHADBEENDEEPENEDSTEPBYSTEPTORESEARCHTHEMOSTIMPORTANT

44、ISSUE,GOODWILLANDINTANGIBLEASSETS,THEBESTWAYISTOHEARTHEVOICEFROMOTHERS,THEREFORE,THEREISASECTIONLISTEDTHEGOODWILLDEBATEFULLYINTHEPARTOFLITERATUREREVIEWTHEN,PREVIOUSWERKHADBEENUSEDTOINFORMTHISSTUDY,INTERMSOFDEVELOPINGASETOFRESEARCHQUESTIONS,THEORETICALMODELANDFORMULATINGORTESTINGHYPOTHESESTHEASSOCIAT

45、EDPHILOSOPHICALPARADIGMSGOVERNINGMYRESEARCHAPPROACHISPRIMARYRESEARCH,WHICHISPOSITIVE,REALISTSTANCETHEMETHODIUSEDTOCOLLECTTHEDATAISQUALITATIVE,WHICHCAMEFROMLOTSOFJOURNAL,PERIODICALANDLITERATURETOBECONCLUDED,ASBUSINESSHASBECOMEMORECOMPLEXANDINDUSTRIALPROCESSESMORESOPHISTICATED,THEAMOUNTPAIDTOACQUIREAN

46、INTANGIBLEASSETHASBECOMESIGNIFICANTINCOMPARISONTOTHEFIXEDASSETBASEOFSOMECOMPANIESINTERNALLYGENERATEDINTANGIBLEASSETSMAYBECAPITALIZEDIFTHEYHAVEMARKETVALUE,PURCHASEDGOODWILLANDINTANGIBLESSHOULDBECAPITALIZEDINTHEBALANCESHEETANDAFTERDISCUSSION,WEKNEWTHATONCETHEYHAVEBEENCAPITALIZED,THESEASSETSEITHERBEAMP

47、NIZEDORSUBJECTTOAREGULARIMPAIRMENTREVIEW,DEPENDINGONTHEIRUSEFULECONOMICLIFESOURCEGUOQINTHEGOODWILLISSUEINTHECONSOLIDATIONACCOUNTINGRBINJINGBEIJINGJIAOTONGUNIVERSITY，ERCHINA，2009197202译文合并会计中的商誉问题1介绍11背景在1980年和2000年之间发生大量的企业兼并和并购，尤其是在电信、国防、银行及金融服务、医疗保健和娱乐领域。公司购买其他公司原因多种多样。首先，在某些情况下，某一行业的竞争需要大量的资源。目前，

48、越来越多的经济市场竞争中，只有大公司才能生存。第二，这些业务组合的共同目标是要吸引大量的投资资本。第三，作为一个企业战略，有些企业购买其他公司是为了获得新的客户和市场。他们的目标是分散投资在不同的产品领域。像美泰克企业的目标是要加入全球家电行业。企业管理通常是以公司规模的增加而提供更高的薪水作为奖励。此外，一个公司的信誉常伴随着这个公司的扩张和成功收购别的企业而增加。因此，企业管理往往寻求利于自己增加公司规模的渠道。12并购形式首先，法定合并是只有一个公司幸存，另一个公司失去生存的独立身份的企业合并类型。第二，企业法定整顿是一个商业组合，其中两公司合并解散，两家公司的资产和负债转移到一个新创建

49、的公司。第三，股票收购发生在一个公司收购另一家公司有表决权的股份，两家公司单独继续经营，属于相关的法律实体。这种股票收购形成的关系称为母子公司关系。母公司，是指拥有另一家公司（子公司）的多数投票权股份的公司。母子公司关系是非常重要的，因为母公司有能力控制它的附属公司。在这篇论文中，这种关系是陈述报告类型的重点。13报告主体及合并财务报表许多企业的经营是作为独立的法人实体收购，而不是整个公司。然而，从财务报告的观点来看，报表使用者希望看到整个经济实体的财务报表的结果。出于这个原因，财政部门通常对不同公司的财务结果进行巩固或合并。因此，合并财务报表是为母公司的经营业绩和一个或多个附属公司提供当前的经济状况和经营成果，犹如个别公司是一个实体经济。会计准则要求合并财务报表时，母公司拥有超过50的附属公司。合并报表目前基本上用于为股东，债权人及其他资源提供者的投资者提供利益。即使只有一些相关的公司参与，合并财务报表往往提供最好最充分的资料相关的活动和整体经济实体资源。14合并账目的目的和形式现以一个公司为例，获取了对其附属公司有大量的表决权股份（51或以上），这样的股权使它的拥有投资控制的权利。可能在短时期内，这个公司主体为其附属公司提供有影响的控制，但在会计上的区别是深刻的。会计理论上认为，当一个公司收购另一个公司进行控制时