1、1外文文献翻译原文DEBATINGACCOUNTINGPRINCIPLESANDPOLICIESTHECASEOFGOODWILL1INTRODUCTIONDEBATESURROUNDINGTHEPUBLICATIONOFFRS10ASB,1997INTHEUKDISPLAYEDSUPPORTFORAVARIETYOFACCOUNTINGPOLICIESFORGOODWILL,ADVOCATEDFORAVARIETYOFPRACTICALANDCONCEPTUALREASONSANANALYSISOFPAPERSWRITTENONGOODWILLBETWEEN1884AND1921EXPLOR
2、ESWHETHERTHISLACKOFUNANIMITYISARECENTPHENOMENONORNOTTHEPAPERCONCLUDESTHATDURINGTHISEARLIERPERIODTHEREWEREANUMBEROFAREASOFAGREEMENTREGARDINGGOODWILLBUT,ALTHOUGHAMAJORITYOFAUTHORITIESFAVOUREDACAPITALISE/AMORTISEPOLICY,THEREWASASIGNIFICANTDIFFERENCEOFOPINIONRELATINGTOITSTREATMENTONCERECORDEDINTHEACCOUN
3、TSANALYSISALSOSUGGESTSTHATADVOCATEDPOLICIESWEREDERIVEDFROMADESIRETOPROMOTEANDOPERATIONALISETHEPRINCIPLEOFPRUDENCEINAREPORTFORTHEACCOUNTINGSTANDARDSBOARDASB,ARNOLDETAL1992CONCLUDEDTHAT,ALTHOUGHMUCHHASBEENWRITTENONTHEPROBLEMOFACCOUNTINGFORGOODWILLDURINGTHEPASTCENTURY,ASOLUTIONREMAINSELUSIVEARNOLDETAL,
4、1992PVICERTAINLY,INTHELAST25YEARSUKACCOUNTINGSTANDARDSHAVEPROPOSED,WITHDIFFERINGMIXESANDDIFFERINGRATIONALES,THREEDIFFERENTAPPROACHESTOACCOUNTINGFORGOODWILLIMMEDIATEWRITEOFFTORESERVES,CAPITALISATIONATCOSTWITHSYSTEMATICAMORTISATIONANDCAPITALISATIONWITHPERMANENTRETENTIONANDIMPAIRMENTREVIEWACCOUNTINGSTA
5、NDARDSCOMMITTEEASC,1984ASB,1997INTERNATIONALACCOUNTINGSTANDARDSBOARD,2004ACADEMICS,ACCOUNTINGPRACTITIONERS,MARKETANALYSTSANDCOMPANIESHAVESUPPORTEDALLTHESEVARIOUSPOLICIESSEE,FOREXAMPLE,SOLOMONS,1989GRINYERETAL,1990ARNOLDETAL,1992BAXTER,1993ASB,1994ARCHERETAL,1995ASB,1995,1996ARNOLDETALDONOTEXPANDONTH
6、EIRABOVESTATEMENTINPARTICULAR,THEYDONOTEXPLAINWHATTHEYMEANBYASOLUTIONASOLUTIONTOANACCOUNTINGPROBLEMCOULDBE2DEFINEDINANUMBEROFWAYSFOREXAMPLE,ITCOULDBEIONEAGREEDBYAMAJORITYOFLEADINGTHEORISTSASGIVINGUSEFULINFORMATION,ORIIONETHATWOULDBEPOLITICALLYACCEPTABLEBRYER1995ARGUESTHATHISTORICALLYTHEVIEWHELDBYARN
7、OLDETAL,ISQUESTIONABLEHESUGGESTSTHATMOSTLEADINGLATENINETEENTHANDEARLYTWENTIETHCENTURYAUTHORITIESAGREEDTHATGOODWILLWASSIMPLYTHEPURCHASEOFSUFFICIENTEXPECTEDSURPLUSPROFITSTOPERSUADETHEOWNERSTOPARTWITHTHENETASSETSANDCONTROLOFABUSINESS,ANDTHATTOREVEALTHERATEOFRETURNONCAPITALTHISCOSTSHOULDBECAPITALISEDAND
8、AMORTISEDAGAINSTTHOSESURPLUSPROFITSASTHEYAREREALIZEDBRYER,1995P284THISPAPERANALYSESTHEACCOUNTINGPRINCIPLES,RULESANDUNDERLYINGTHEORYPUTFORWARDBYSOMEOFTHEEARLIESTAUTHORITATIVECOMMENTATORSINANATTEMPTTOPROVIDEFURTHERDETAILANDANALYSISOFTHETWOVIEWSGIVENABOVETHISISACHIEVEDBYADETAILEDEXAMINATIONANDANALYSISO
9、FPAPERSWRITTENONGOODWILLBETWEEN1884AND1921THISFIRSTDATEREFERSTOWHATAPPEARSTOBETHEFIRSTPUBLISHEDACCOUNTINGARTICLEONGOODWILLHARRIS,1884THELATTERDATEISDETERMINEDBYTHEPUBLICATIONOFTHEORIGINALACCOUNTANTSINDEXBYTHEAICPAINTHEUNITEDSTATESAICPA,1921THISLITERATUREISSUPPLEMENTEDBYREFERENCETOGENERALACCOUNTINGAN
10、DAUDITINGTEXTSOFTHEPERIODGIVENTHATOURANALYSISWISHESTOSHEDLIGHTONTHEDEBATEREGARDINGHISTORICALVIEWSOFGOODWILLINTHEUK,THELITERATURECONSIDEREDHEREFROMTHEINDEXRELATESONLYTOTHEUKTHISALSOLOCATESTHEDEBATEWITHINACONSISTENTLEGALANDTAXFRAMEWORKTHEARTICLEISSTRUCTUREDINTHEFOLLOWINGMANNERTHENEXTSECTIONIDENTIFIESP
11、RIORLITERATURERELATINGTOHISTORICALANALYSISINTHISAREATHEFOLLOWINGTWOSECTIONSDEALMORECLOSELYWITHTHEAUTHORITATIVEHISTORICALLITERATURESOMECOMMONGROUNDWITHRESPECTTOACCOUNTINGFORGOODWILLISIDENTIFIED,FOLLOWEDBYKEYDIFFERENCESOFOPINIONTHEREISTHENACONSIDERATIONOFWHATWASTHEKEYISSUEBEHINDTHEDIFFERENTOPINIONSINT
12、HEHISTORICALLITERATURETHEFINALSECTIONDRAWSSOMECONCLUSIONS2PRIORHISTORICALANALYSESEARLYAUTHORITATIVELITERATUREPAIDCONSIDERABLEATTENTIONTOTHENATUREAND3DEFINITIONOFGOODWILLTHEEARLIESTDEFINITIONSSAWGOODWILLASBEINGDERIVEDFROM,ORCAUSEDBY,VARIOUSBUSINESSATTRIBUTESORADVANTAGESINITIALLY,WITHTHEFIRSTLEGALDEFI
13、NITION1GIVENBYLORDELDONIN1810,INCRUTWELLVLYE,GOODWILLWASNOTHINGMORETHANTHEPROBABILITYTHATTHEOLDCUSTOMERSWILLRESORTTOTHEOLDPLACEINDAWSON,1903P196THISWASEXTENDEDBYVICECHANCELLORWOODIN1859,INCHURTONVDOUGLASLORDELDONDIDNOTMEANTOCONFINETHERIGHTSINVOLVEDINTHETERMGOODWILLTOTHEADVANTAGEOFOCCUPYINGPREMISESTO
14、WHICHCUSTOMERSWEREINTHEHABITOFGOINGGOODWILLMUSTMEANEVERYADVANTAGETHATHASBEENACQUIREDBYTHEOLDFIRMBYCARRYINGONITSBUSINESS,EVERYTHINGCONNECTEDWITHTHEPREMISESANDTHENAMEOFTHEFIRM,ANDEVERYTHINGCONNECTEDWITHORCARRYINGWITHITTHEBENEFITSOFTHEBUSINESSEARLYAUTHORITATIVELITERATUREALSOPAIDCONSIDERABLEATTENTIONTOT
15、HEVALUATIONOFGOODWILLFORACCOUNTANTSINTHELATENINETEENTHANDEARLYTWENTIETHCENTURIESTHEISSUEOFGOODWILLAROSEINPRACTICEWITHTHETASKOFBUSINESSVALUATIONFOREXAMPLE,ONTHEPROMOTIONOFNEWBUSINESSESORTHESALEOFABUSINESSORPARTOFABUSINESSTHEORETICALLYITWASASSUMEDTHATTHEVALUEOFTHEBUSINESSASAWHOLEWASTHESUMOFTHEVALUESOF
16、ALLTHEIDENTIFIABLEASSETS4ALTHOUGHGOODWILLWASREGARDEDASINSEPARABLEFROMTHEBUSINESSASAWHOLE,ASANIDENTIFIABLEASSETITWASASSUMEDTHATITCOULDBESEPARATELYVALUED,ANDTHEREWEREDEFINITETHEORETICALIDEASASTOHOWSUCHAVALUATIONSHOULDPROCEEDTHEBASICAPPROACHSAWTHEVALUEOFGOODWILLCALCULATEDBYMULTIPLYINGACHOSENDEFINITIONO
17、FPROFITSBYACHOSENNUMBEROFYEARSINITIALLYTHEDEFINITIONOFPROFITSWASPURELYAVERAGENETPROFITSTHISWASREFINEDINPARTICULARTOTAKEINTOACCOUNTTHEAMOUNTOFCAPITALTHATHADBEENINVESTEDINORDERTOEARNTHOSEPROFITSTHISENSUREDTHATONLYEXCESSPROFITSCONTRIBUTEDTOTHEVALUATIONOFGOODWILLITWASTHEUSEOFTHISMETHODOFVALUATIONTHATENC
18、OURAGEDCOMMENTATORSTOALSODEFINEGOODWILLASEXCESSPROFITWHETHERVIEWEDASCAUSEORASEFFECT,THECOURTSREGARDEDGOODWILLASTRANSFERABLEBUSINESSPROPERTYANDTHEREFOREASANIDENTIFIABLEBUSINESSASSETIN1895INWILMERVMCNAMARATHECOURTSALSOCONFIRMEDITSSTATUSASFIXEDCAPITALGOODWILLWASALSO4LEGALPROPERTYWITHINTHEMEANINGOFTHEST
19、AMPACT1891MORE,1891P283DAWSON,1903P196GOODWILLASANACCOUNTINGASSETWASNOTMADEEXPLICITINBRITISHSTATUTELAWUNTILTHECOMPANIESACT1928,WHICHRECORDEDGOODWILLINITSSUGGESTEDBALANCESHEETFORMATSTHEDAVEYCOMMITTEEOF1895HADINCLUDEDGOODWILLASABUSINESSASSETWITHINITSSUGGESTEDBALANCESHEETFORMATSBUTTHESEWERENOTINCLUDEDI
20、NTHERESULTANTCOMPANIESACT1900HOWEVER,THATACTHADINCLUDEDPARTICULARSRELATINGTOTHEPUBLICATIONOFPROSPECTUSESONTHESALEOFABUSINESSTOACOMPANYTHATWASABOUTTOISSUEAPROSPECTUSINVITINGTHEPUBLICTOSUBSCRIBEFORSHARESORDEBENTURES,THEPRICEPAIDFORTHEGOODWILLHADTOBESEPARATELYDISCLOSEDINTHATPROSPECTUSHOWEVER,GIVENTHATT
21、HECOURTSREGARDEDGOODWILLASABUSINESSASSET,ACCOUNTANTSACCEPTEDITASANACCOUNTINGASSETBEFORE1928INPARTICULAR,GOODWILLWASCLASSIFIEDASAFIXEDASSET,BEINGDEVELOPEDORACQUIREDINORDERTOENABLETHEUNDERTAKINGTOCARRYONITSBUSINESSRATHERTHANFORRESALEDICKSEE,1892P121AND1897P45SOMEPRIORLITERATUREOFFERINGANHISTORICALANAL
22、YSISOFACCOUNTINGFORGOODWILLCANBEFOUNDCOURTIS1983DISCUSSEDTHENATUREANDDEFINITIONOFGOODWILLBYTRACINGITSCONCEPTUALCLARIFICATIONVIAEARLIERWRITERSONACCOUNTING,LEGALOPINIONANDETYMOLOGYHEIDENTIFIEDASHIFTINTHINKINGOVERTHENINETEENTHCENTURYFROMBEINGFIRSTTHOUGHTOFASASETOFINDUCEMENTS,SUCHASLOCATIONORGOODREPUTE,
23、WHICHATTRACTPERSISTENTPATRONAGE,THEUNDERSTANDINGOFGOODWILLCAMETOBEDOMINATEDBYMETHODSFORITSVALUATIONBASEDONSUPERIOREARNINGPOWERCONCEPTSANDBYTHEACCOUNTINGNOTIONOFARESIDUUMCARSBERG1966DISCUSSEDTHESEVALUATIONMETHODSHEREVIEWEDANUMBEROFSIGNIFICANTEARLYWRITINGSINTHEAREAANDASSESSEDTHECONTRIBUTIONOFPDLEAKEIN
24、THELIGHTOFTHESENEITHEROFTHESEAUTHORSDISCUSSEDTHEACCOUNTINGPOLICYCHOICESOFBUSINESSESTHEHISTORYOFGOODWILLPROVIDEDBYHUGHES1982DOESDISCUSSACCOUNTINGPOLICYCHOICEHOWEVER,THEEMPHASISOFTHATHISTORYISPRIMARILYONEVENTSINTHEUS,WHICHAREPLACEDINASTRUCTURALANDINSTITUTIONALFRAMEWORKGOODWILLISSEENASAREFLECTIONOFTHED
25、OMINANTFORMOFBUSINESSEXISTINGATANYPOINTINTIMEINANALYSINGTHENATUREOFGOODWILL,THEINSTITUTIONALFRAMEWORKANDIDEASOFTHORSTEINVEBLENAND5JOHNKENNETHGALBRAITHAREUTILISEDNAPIER1994PROVIDESABRIEFHISTORYOFBRANDACCOUNTINGINTHEUKWITHRESPECTTOTHETIMEFRAMEOFTHISPAPER,BRANDSWEREUSUALLYSUBSUMEDUNDERTHEHEADINGOFGOODW
26、ILL,ORUNDERTRADEMARKSANDPATENTSNAPIERIDENTIFIESANUMBEROFASPECTSOFACCOUNTINGFORGOODWILLATTHISTIMEPURCHASEDGOODWILLWOULDBEACCOUNTEDFOR,WHEREASINTERNALLYGENERATEDGOODWILLWASNOT,ANDANUMBEROFEXAMPLESOFTHERECORDINGOFGOODWILLINTHEACCOUNTSOFPURCHASINGBUSINESSESAREGIVENONCEGOODWILLWASINCLUDEDINTHEACCOUNTS,NA
27、PIERIDENTIFIESTHREEAPPROACHESTOITSSUBSEQUENTTREATMENTFIRSTITCOULDBEIMMEDIATELYELIMINATED,ORWRITTENOFF,ALTOGETHERSECONDITCOULDBECAPITALISEDASANASSETWITHITSRECORDEDAMOUNTPOSSIBLYBEINGREDUCEDIRREGULARLYINYEARSOFABNORMALLYHIGHPROFITSTHIRD,GOODWILLCOULDBEAMORTISEDSYSTEMATICALLYINTHESAMEWAYASOTHERLONGLIVE
28、DASSETSWITHFINITELIVESNAPIERSTATESTHATINPRACTICEMOSTCOMPANIESPREFERREDTHESECONDOFTHESEOPTIONSBUTHEDOESNOTDISCUSSTHEORETICALAND/ORPRACTICALREASONSFORTHEADVOCACYOFTHETHREEOPTIONSANDFORTHECHOICESMADEBYCOMPANIESINPRACTICEBRYER1995ISPARTICULARLYCONCERNEDWITHEXPLAININGTHEINCLUSIONINSSAP22,ACCOUNTINGFORGOO
29、DWILLASC,1984OFTHEPOLICYOFWRITINGOFFGOODWILLAGAINSTCAPITALINSODOINGHEINCLUDESADISCUSSIONOFANUMBEROFEARLYAUTHORITIES1995P291294ANDCONCLUDESTHATLEADINGACCOUNTINGAUTHORITIESOFTHETIMEHADAGREEDBOTHACONCEPTUALVIEWOFGOODWILLANDTHERULESFORITSACCOUNTINGTREATMENTGOODWILLWASVIEWEDASSURPLUSPROFITWHICH,WHENPURCH
30、ASED,REQUIREDCAPITALISATIONANDAMORTISATIONINTHEFINANCIALACCOUNTSOFTHEPURCHASER1995P284ASLEADINGAUTHORITIESINSUPPORTOFTHISBRYER1995PP291293QUOTESMATHESON1884,MORE1891ANDLEAKE1912,1914ANDREFERSTOWHINNEY1898ANDPAYNE1892HEALSOQUOTESHATFIELD1913WHOMENTIONSCHILD,COOPER,GUTHRIEANDPIXLEYASAMONGTHOSEFAVOURIN
31、GAREGULARWRITINGOFFOFGOODWILLBRYERRECOGNISESTHATCERTAINAUTHORITIESADVOCATEDALTERNATIVEACCOUNTINGPOLICIES,HOWEVERHEARGUESFORTHEUKTHATFIRSTLY,THESUBSTANTIALMAJORITYOFEARLYLEADINGAUTHORITIESFAVOUREDAMORTIZATIONSECONDLY,WRITINGOFFAGAINSTCAPITALWASONLYLEGALLYAVAILABLEFORPARTNERSHIPSANDSOLETRADERS,ANDWASO
32、FTENADVOCATEDFOR6THEMSOTHATOWNERSCOULDAVOIDDISCLOSINGTHEIRPURCHASEPRICEATANYFUTURESALE,ANDNOTONACCOUNTINGGROUNDSTHIRDLY,THOSEADVOCATINGTHERETENTIONOFGOODWILLFORCOMPANIESALSOOFTENDIDSOFORPRACTICALREASONTOAVOIDTHECOSTLYANDPOTENTIALLYEMBARRASSINGNECESSITYOFWIDESPREADCOURTSANCTIONEDWRITEDOWNSOFCAPITALTH
33、EABOVEQUOTATIONSSUGGESTTHATTHEEMPHASISOFEARLYAUTHORITATIVELITERATUREWASONDETERMININGANACCOUNTINGPOLICYTOAIDDECISIONSONTHEAPPROPRIATEDISTRIBUTIONOFPROFITSINTHECONTEXTOFTHENEEDTOMAINTAINTHEPERMANENTCAPITALOFTHEBUSINESSTHENUMERICEXAMPLESGIVENBYMOREANDLEAKEFURTHEREMPHASISETHEAPPROPRIATEDIVIDENDSTOBEPAID
34、THEPRINCIPLEOFPRUDENCEWASTHELINKBETWEENTHEACCOUNTINGPOLICYANDTHETHEORETICALREQUIREMENTFORCAPITALMAINTENANCEWHATISEVIDENTFROMTHEDEBATEOVERTHEMOSTAPPROPRIATEACCOUNTINGPOLICYISTHATOPERATIONALISINGTHEPRINCIPLEOFPRUDENCEWASNOTALWAYSCLEARTOTHEAUTHORITIESTHEMSELVESTOTHEEXTENTTHATDIVIDENDSWEREAPROXYFORREALI
35、SEDPROFITSINTHENINETEENTHCENTURYANDMANAGEMENTPUBLISHEDABALANCESHEET,THEDEBATECOULDALSOBESEENTOBEABOUTMEETINGTHEDEMANDOFTHECAPITALMARKETWITHRESPECTTOOBSERVINGTHEGENERATIONOFPROFITANDCALCULATINGTHERATEOFRETURNONCAPITALWHICHBRYERSANALYSISEMPHASISES1995P2843CONCLUSIONTHISPAPERHASINVESTIGATEDTHECOMPETING
36、CLAIMSMADEBYARNOLDETAL1992PVIANDBRYER1995P284ASREGARDSTHENATUREANDEXTENTOFANYAGREEMENTSURROUNDINGTHEPRINCIPLESANDPOLICIESFORACCOUNTINGFORGOODWILLDURINGTHELATENINETEENTHANDEARLYTWENTIETHCENTURIESANALYSISOFTHEEARLYAUTHORITATIVELITERATURESUGGESTSTHATTHEREWERESEVERALAREASOFAGREEMENTWITHRESPECTTOACCOUNTI
37、NGFORGOODWILLTHESEINCLUDEDTHENATUREANDDEFINITIONOFGOODWILL,ITSSTATUSASANACCOUNTINGASSET,ITSINSEPARABILITYFROMTHEBUSINESSASAWHOLE,ITSABILITYTOBESEPARATELYVALUED,ANDTHECIRCUMSTANCESOFITSRECOGNITIONINTHEACCOUNTSHOWEVER,ASIGNIFICANTDIFFERENCEINOPINIONWASIDENTIFIEDRELATINGTOTHETREATMENTOFPURCHASEDGOODWIL
38、LSUBSEQUENTTOITSRECORDINGINTHEACCOUNTSTHERE7WASAGENERALAGREEMENTTHATTHEIMMEDIATEWRITEOFFOFSUCHGOODWILLTORESERVESASTHEMOSTAPPROPRIATEACCOUNTINGTREATMENTFORUNINCORPORATEDBUSINESSESSOLETRADERSANDPARTNERSHIPSFORCOMPANIES,HOWEVER,FOURDIFFERENTPOLICIESWEREADVOCATEDIIMMEDIATEWRITEOFFTORESERVESIICAPITALISEA
39、TCOSTANDPERMANENTLYRETAINIIICAPITALISEDATCOST,PERMANENTLYRETAINBUTESTABLISHAGOODWILLRESERVEVIAAPPROPRIATIONSFROMPROFITANDIVCAPITALISEATCOSTANDAMORTISETOPROFITTHISPAPERISINAGREEMENTWITHBRYERTHATTHEMAJORITYOFEARLYLEADINGAUTHORITIESFAVOUREDCAPITALISE/AMORTISEHOWEVER,THISSHOULDNOTBEREADASMEANINGTHATTHER
40、EWASNOTSUBSTANTIALDISAGREEMENTWITHANDDEBATEABOUTTHEPOLICYASFORARNOLDETALSCLAIMTHATASOLUTIONWASELUSIVE,THEYWEREPROBABLYNOTPARTICULARLYTHINKINGABOUTTHE30YEARSSURROUNDINGTHETURNOFTHELASTCENTURYTHEPERIODCOVEREDBYTHISPAPER,ANDITISCLEARFROMTHELITERATUREOFTHELAST30YEARSUPTOTHEIRPUBLICATIONTHATASOLUTIONHADN
41、OTBEENREACHEDINTHESENSEOFANAGREEDANSWERAMONGTHEORISTS,NORINTHESENSEOFAPOLITICALLYACCEPTABLEACCOUNTINGSTANDARDINTHESESENSES,THEYWEREMERELYSTATINGTHEOBVIOUS,SOBRYERSSUGGESTIONTHATWESHOULDQUESTIONTHEBROADNESSOFTHEIRSTATEMENTWASWARRANTEDSOURCECOOPER,JULIEDEBATINGACCOUNTINGPRINCIPLESANDPOLICIESTHECASEOFG
42、OODWILL,18801921JACCOUNTING,BUSINESSFINANCIALHISTORY，2007，7172412648译文与商誉政策有关的会计原则和辩论1、介绍辩论围绕的FRS10（ASB的，1997年）在英国出版的显示各种会计政策和概念有关商誉的实际各种原因主张的支持。作者1884年和1921年之间撰写的论文，分析探讨商誉是否是一个新的企业潮流。本文最后的结论，在这个早期有一个善意的协议，即多个领域有一个明显差异的意见，但是有多数赞成当局利用摊销政策。分析还表明，提倡的政策是以促进和实施了谨慎性原则而得的。在会计准则委员会（ASB）中，阿诺德等人总结在过去一个世纪里，虽然已
43、经对商誉会计问题有书面的描述，但仍然难以确定解决方案。当然，在过去25年来英国的会计准则提出了具有不同有关商誉的理由以及几种不同的会计方法，立即注销法，系统摊销资本化法和资本成本价格法，永久保存及减值审查法。学术界及会计从业者，市场分析师和公司都支持所有这些不同的政策。阿诺德等人不扩大他们的上述声明。特别是，他们没有解释一个解决方案的意思。一个对会计问题的解决办法是定义在一个多种方式上的。例如，它可以是I一个提供有用的信息的领先者，II一个在政治上可以过半数赞成被接受的理论家。布莱恩（1995）认为，历史上由阿诺德等人举行的存在问题，他认为，大多数领先十九世纪晚期和二十世纪早期的机关同意，只是
44、用善意的预期购买足够的剩余利润来说服业主的净资产和业务的控制，揭示了资本回报率这个成本应该予以资本化，他们对这些盈余实现利润的摊销（布莱恩，1995第284页）。本文分析了会计原则，规则和基本理论以及最早提出的一些权威论点，企图进一步提供上述两种观点的详细分析。这是通过一个详细的检查和商誉的论文在1884年和1921年之间的书面分析。这是第一次首次发表关于商誉会计的文章（哈里斯，1884）。后者的日期是由原始会计师在美国美国注册会计师协会（美国注册会计师协会，1921年）出版的。这些是文献的补充，参考一般会计及审计期间文本。鉴于希望我们的分在英国析阐明了有关问题，认为该参考指数是从这些商誉文学
45、历史观点讨论的情况只涉及在法律和税收框架下的辩论。9本文的结构方式如下提出相关文献，确定了在这一领域的历史分析。以下两节处理更加紧密与权威的历史文献主要意见分歧之后，关于商誉会计的一些共同点是确定的。即有一个什么样的，远远落后于历史文献的不同意见的关键问题进行审议。最后一节得出一些结论。2、在此之前的历史分析早期的权威文献相当注意商誉的定义和性质。最早有关商誉的定义，认为商誉是由不同的业务属性或利益造成的。一开始，第一部法律定义商誉是老客户将诉诸老地方的概率（道森，1903年第196页）。这意味着只在涉及到长期友好的处所优势占领的权利，顾客在走出去（商誉）的习惯是必须的意思实现每一个被旧公司收
46、购其业务，与房地和公司名称进行连接的一切优势，一切都与它相连或进行业务的好处。早期的权威文献中也付出相当多有关商誉会计师估价在十九世纪末和早期出现的商誉问题。在实践中，随着业务的估价（例如对新业务推广或销售，二十世纪一个企业合并另一个企业的一部分）。从理论上讲这是假设的业务作为一个整体价值是善意的，虽然识别的所有值的总和为资产视为不可分割的整体业务，可识别资产人们一般认为它可能是估价，并就如何有这样的估价应该进行一定的理论观点。其基本做法看到了商誉价值乘以一个选择的数年的利润选择的定义计算。最初的定义是纯利润平均净利润。这是考虑到资金已经投入量，以赚取的利润。这就确保了只有超额利润导致商誉的估
47、值。这是这个估价，鼓励评论家也定义为超额利润商誉方法的使用。无论是作为导致或影响来看，法院认为可识别的企业资产商誉转让企业财产，因此，1895年，麦克纳马拉在威尔默诉法院也证实了它作为固定资本的地位。商誉也是合法财产范围内的1891年印花税法的意义（更多，1891年第283页，道森，1903年第196页）。商誉作为资产是没有取得会计，直到1928年公司法，该记录在其资产负债表格式的善意建议在英国成文法明确。1895年戴维委员会的建议包括在资产负债表格式作为企业资产商誉，但这些人不是在该法1900HOWEVER，该法已列入有关详情公布结果的公司招股章程内。在一项业务出售给一家公司，即将发行的招股
48、章程邀请公众认购股份或债券，10为亲善付出了代价，需要单独披露的招股说明书。不过，由于法院认为作为一个企业的资产商誉，会计师接受为1928年以前的会计资产。特别是，商誉被列为固定资产，正在开发或收购，以使事业进行其业务，而不是转售（DICKSEE，1892年第121页和1897年第45页）。一些由先前学者提供商誉的会计历史分析可以通过跟踪会计、法律意见和词源早期作家解释商誉的定义、概念和性质。他指出，十九世纪的思想在转变。被作为一种诱因，如地点或良好声誉，吸引持续的乘客设置的第一个念头，商誉的认识逐渐过渡到被上级盈利能力为基础的概念，讨论了这些估价方法。他回顾了在该地区重要的早期著作的数量。这
49、些作者也讨论了企业会计政策的选择。由休斯公司提供的（1982）商誉的会计政策历史会讨论选择。然而，这一历史的重点主要是在结构和体制框架内的美国活动。商誉被视为一个在任何时间点的主要业务的存在形式反映。在分析商誉的性质，体制框架和凡勃伦和加尔布雷斯的想法是一直被利用的。内皮尔（1994）提供了一个在英国会计简史的品牌。关于本文中所提到的品牌通常被归入商誉的标题，或根据商标和专利。内皮尔标识在这个时候对商誉会计的若干方面起了一定的作用。购买的商誉会进行核算，而不是内部产生的商誉，以及对商誉的在购买企业的账目记录给出了一些例子。一旦商誉是在账目内，内皮尔确定了三个办法。首先，它可以立即消除或注销。第二，它可能被削减到异常高的利润作为其入账价值。第三，不规则的资产资本化，商誉摊销系统可与其他长期资产有限的生命一样。内皮尔，实际上和大多数企业的首选一样选择第二项，但他不讨论理论和实践的三个选项宣传以及企业在实践中作出的选择的原因状态。布莱恩（1995）特别关注会计实务准则第22条的解释，将有关商誉的会计列入了核销商誉政策并得出结论，当时领先的会计当局已同意既是一个善意的概念视图和其会计处理的规则，商誉被视为剩余利润。其中，购买时需要购买者资本化及摊销金融账户（1995年第284页）。布莱恩承认，某些当局倡导可供选择的会
