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外文文献翻译
原文:
The Goodwill Issue in the Consolidation Accounting
1 Introduction
1.1 Background
During the 1980’s and 2000’s a great number of business mergers and acquisitions took place,especially happened in telecommunications,defense,banking and financial service,health care,and entertainment.Companies purchase other companies for a variety of reasons.First,in some cases,competing in a given industry requires significant resources,at present,more and more competitions in the economic market,only large companies can survive.Second a common goal in these business combinations was to attract large amounts of investment capital.Third,as a corporate strategy,some companies purchase other companies in order to gain access to new customers and markets.They aim to diversify into difierent product areas.Like Maytag’s example,Maytag’s goal is to join the global appliance industry. Corporate management often is rewarded with higher salaries as increase of the size of the company.In addition,prestige frequently increases with the expansion of a company and with a reputation for the successful acquisition of other companies.As a result,corporate management often finds it personally advantageous to increase company size.
1.2 Forms of M&A
First,a statutory merger is a type of business combination in which only one of the combining companies survives and the other loses its separate identity.Second,a statutory consolidation is a business combination in which both the combining companies are dissolved and the assets and liabilities of both companies are transferred to a newly created corporation.Third,a stock acquisition occurs when one company acquires the voting shares of another company and the two companies continue to operate as separate,but related legal entities.The relationship that is formed in a stock acquisition is referred to as a parent-subsidiary relationship.A parent company is one that owns a majority of the voting stock of another company,referred to as a subsidiar
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