合并财务报表【外文翻译】.doc

文档介绍：外文文献翻译原文:ConsolidatedfinancialStatementsTheproceduralaspectsofconsolidatedfinancialstatementshavegonepracticallyunchangedforalmost50years,ountingchangesrelatedtogoodwillandthepooling-of--,butthebehind-the-'plex,—SFAS’s141{R),binations,and160,NocontrollingInterestsInConsolidatedFinancialStatements—emergedinDecember2007fromtheextensivereddeliberationoftwoFASBexposuredrafts(ED)(IASB),binationsprojectsoughttodemonstratethatthetwostandards-,,InternationalFinancialReportingStandard(IFRS)3(revisedin2007),whichistheIASB'binations,,thepurchasemethod,nowtobeknownastheacquisitionmethod,hasbeenfurthermodifiedsuchthat,inmanymergers,binationsinvolvingeitheranacquisitionoflessthan100%,orcontrolthatisachievedinsteps,pany',withsubsequentchangesinitsfairValuereportedincurrentearning,notaspurchase-,andacquiredin-processresearchanddevelopment(R&D)willnolongerheexpensedasifitwasinternallydevelopedR&D,’s141(R)and160canbedividedintosixcategories,,'Business'SFAS'141(R)'sbroaderdefin