1、 1 外文资料 International Comparison of Goodwill Accounting Changes Graeme， Accounting Organizations & Society， No. 665-668 1 ABSTRACT Goodwill is an asset that cannot be separately identified and recognized. It is numerically equal to the difference between the purchase cost of the purchaser on the pur
2、chase date and the fair value of the identifiable net assets of the acquiree acquired in the merger. Today, global corporate mergers and acquisitions are prevalent, and goodwill has become a concern in the accounting profession. This paper studies the policy changes of goodwill accounting treatment
3、in the four developed countries of Britain, America, France and Germany. From the historical changes of goodwill accounting, it sorts out the political, economic and corporate governance that affect the direction of accounting policies. Environmental factors. Keywords: Goodwill accounting; change hi
4、story; international comparison 2 INTRUDUCTION Goodwill accounting changes are not an isolated incident. It is a product of changes in the socio-economic, political, and corporate governance environment. At the same time, goodwill accounting changes can also cause changes in a series of business pro
5、cesses, such as intangible assets, research and development expenditures, and environmental protection expenditures. The confirmation and measurement even involve a fundamental change in the concept of accounting measurement. From 1880 to the present, the evolution of goodwill accounting in Britain,
6、 the United States, France and Germany has gone through four stages of development. The first stage is called the “ assessment” of the complete static measurement stage, and the goodwill is not included in the enterprise assets but is immediately written off as the current expenses. The second stage is called the incomplete static measurement stage. Goodwill is not included in the companys assets. When it is acquired, it bypasses the income statement and directly offsets the shareholders e
