文档介绍：外文文献翻译原文:ounting’songoingproblems—oodwillinanerawheretheunidentifiableintangibleassetisoftenanentity’,inpractice,thetwoclassesofgoodwillareindistinguishableintermsoftheirabilitytogeneratestreamsofrevenue,,ount,,asanomaliesandpracticaldifficultiesmanifestthemselvesinpractice,thecurrentimpairmentregimewill,initsturn,:Accounting;ount;Goodwill,internallygenerated,’s(1975)lamentthatbecauseofthewayweconceiveOfissues‘accountantsdonotresolveissues,weabandonthem’(quotedinChambers,1995).,oodwill:AProblemRedefined(Bloom,2008).ountingwasmootedbyChambers(1976,),however,,,inparticularthosecorporateentitiesincludedintheAll-OrdinariesIndexontheAustralianStockExchange(ASX).paniesinvolvedpredominantlyintheminingandextractiveindustries,astheconceptofgoodwill,asnormallyunderstood,,particularlygiventheextensiveadoptionofInternationalFinancialReportingStandards(IFRS).,pany’sAnnualReportandtheinformationfurnishedtotheASX,,ObjectiveofGeneralPurposeFinancialReporting,inmind,that‘Theobjectiveofgeneralpurposefinancialreportingistoprovideinformationtousers