美英德中会计制度异同.docxVIP

Germany United Kingdom United States China Business 1 .Commercial Acquisition Purchase Purchase combi nations Code (HGB): methods + purchase (merger method methods) (primary, 2 forms — the book-value method and the revaluation method) ^(pooling interests) 2.Listed German of companies — IFRS; Other — IFRS /HGB Goodwill 1 .Assets and Under Goodwill is Goodwill is the liabilities of acquisition capitalized as the difference between the acquired method, difference cost of the acquisition enterprises are goodwill is between the fair and the fair value of the brought up to calculated as the value of the assets and liabilities current value, difference consideration acquired? It is tested for and any between the fair given in the impairment on an annual amount left value of the exchange and the basis. over is consideration fair value of the goodwill, paid and fair underlying net which can value of the net assets acquired either be offset assets acquired. (including other against Future operating intangibles)? It is reserves in losses and reviewed for equity or reorga nization impairment amortized costs cannol be annually and systematically considered in written off and over its the calculation expensed to economic life. of goodwill, but earnings when its 2.The law must be book value mentions four reflected in exceeds its fair years as the post-acquisition value ? regular income. amortization Goodwill is period, but capitalized and  ranges up to 15 years are comm on. amortized over 20 years or less; however, a longer period or an indefinite period (resulting in no amortization) is possible 讦 goodwill is subject to an annual impairment review ? Associates Equity method ~ associates that are owned 20 percent or more, but only in con solidated financial statements. Joint ventures: proportional consolidation / the equity method. Proportional consolidation is only permitted for un incorporated joint ventures ? The equity method is used for associated undertakings and for joint