商誉的会计处理——一项纵容的研究【外文翻译】.doc

文档介绍：外文文献翻译原文:oodwill—,systematicwriting-(twotofortyyears).ountingbodies,paniesAct,,-panieslistedontheMelbourneStockExchangewereincludedinthesurvey,and277repliedgivingaresponserateof53percent(paniesrepresentedallofthenon-panieslistedontheMelbourneStockExchangeasat6November1974).paniesreplying,196indicatedthatconsolidatedstatementsareprepared(andhencethatgoodwillonconsolidationcouldexist).(,GordonInstituteofTechnology,Geelong,Australia)'Time'ountingliterature:specifically,initialadjustmentsaffectingtheamountofrecordedgoodwill;,:(1)revaluationofthesubsidiary'sassetstoeliminateallorpartoftheconsolidatedgoodwill,(2)ountintheparent'ountstoeliminateallorpartofthegoodwill,and(3)%%196100%