商誉的会计处理外文翻译.doc

外文文献翻译 原文： Accounting For Goodwill This article provides a means of resolving one of accounting’s ongoing problems—how to account for goodwill in an era where the unidentifiable intangible asset is often an entity’s largest value component. Despite the general recognition that,in practice,the two classes of goodwill are indistinguishable in terms of their ability to generate streams of revenue, a distinction is traditionally drawn between internally generated and purchased goodwill.The former should not be brought to account because it is impossible to do so within the accepted rules of double entry bookkeeping and historical cost based accounting. On the other hand, there is no difficulty in bringing purchased goodwill to account,but controversy has always existed as to how to treat the amount once recognized.It can confidently be Expected that,as anomalies and practical difficulties manifest themselves in practice,the current impairment regime will,in its turn,be abandoned. Key words: Accounting; Double account; Goodwill, internally generated, Purchased. Controversy on how to account for goodwill has continued over many decades.It is certainly an example of Sterling’s(1975) lament that because of the way we conceive Of issues‘ accountants do not resolve issues,we abandon them’(quoted in Chambers,1995). The ideas proposed here are based on redefining the problem. They were originally developed for a doctoral thesis completed at The University of Sydney,and further refined into a book published under the title Double Accounting for Goodwill:A Problem Redefined (Bloom,2008).Reference to the use of the double account system of accounting was mooted by Chambers (1976, p. 45) as a way of handling a particular type of accounting problems that had proved irresolvable.He had not, however, turned his attention to using the system to better account for goodwill. I was drawn to the research following some forty years as a professional accountant and auditor, duri