合并财务报表【外文翻译】教学文稿.docxVIP

合并财务报表【外文翻译】教学文稿.docx

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Consolidated?Financial?Statements Michael?Davis?and?James?Alargay?III The?procedural?aspects?of?consolidated?financial?statements?have?gone practically?unchanged?for?almost?50?years,?with?the?exception?of?accounting?changes related?to?goodwill?and?the?pooling-of-interests?method.?The?well-accepted methodology?behind?consolidated?entities?will?change?dramatically?when?new?FASB standards?become?effective?for?periods?beginning?on?or?after?December?15,?2008.?The resulting?consolidated?statements?may?look?much?the?same,?but?the?behind-the-scenes mechanics?and?processes?will?be?significantly?different.?Some?reported?amounts?—and their?interpretation—will?diverge?from?their?traditional?meanings. CPAs?and?financial?executives?should?prepare?themselves?for?major?changes?in preparing?consolidated?financial?statements.?What?finally?emerged?from FASB’s?red deliberation?is?complex,?so?an?overview?of?the?concepts?can?help?professionals quickly?digest?the?changes?in?the?final?standards. New?Standards?Based?on?Two?Exposure?Draft The new Statements of Financial Accounting Standards—SFAS’s 141(R),?Business?Combinations,?and?160,?No?controlling?Interests?in?Consolidated Financial?Statements—emerged?in?December?2007?from?the?extensive?red deliberation?of?two?FASB?exposure?drafts?(ED)?issued?in?June?2005.?As?the?first major?joint?project?between?FASB?and?the?International?Accounting?Standards?Board (IASB),?the?business?combinations?project?sought?to?demonstrate?that?the?two standards-setting?bodies?can?work?together.?Given?the?extent?of?the?changes, evaluating?the?success?of?those?endeavors?may?take?time. In?this?case,?International Financial?Reporting?Standard?(IFRS)?3?(revised?in?2007),?which?is?the?IASB’s companion?statement?on?business?combinations,?reflects?most?of?the?changes?in?SFAS 141(R). In?a?nutshell,?the?purchase?method,?now?to?be?known?as?the?acquisition?method, has?been?further?modified?such?that,?in?many?mergers,?it?will?no?longer?rely?on historical?costs.?Combinations?i

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