2016年---外文翻译--商誉会计学术性文献综述与分析-为辩论提供信息（节选）

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1、 3100 单词， 1.7 万英文字符， 5100 汉字 出处： He W, Moehrle S. Accounting for goodwill: An academic literature review and analysis to inform the debateJ. Research in Accounting Regulation, 2016, 28(1):11-21. Accounting for goodwill: An academic literature review and analysis to inform the debate He Wen, Stephen

2、R. Moehrle ABSTRACT Goodwill in the accounting context represents amounts paid in excess of the fair value of the identiable net assets for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed, the guidance for goodwill accounting has bee

3、n signicantly revised by regulators twice since 2001 (2001 and 2011). Despite these recent and signicant revisions, the topic is back on the Financial Accounting Standards Board (FASB) agenda as the FASB added a project to once again discuss the optimal treatment for goodwill (Financial Accounting S

4、tandards Board, 2015). In this paper, we seek to inform this effort by describing the evolution of accounting standards for goodwill and then synthesizing and analyzing the academic literature on goodwill accounting and re- porting. Based on this historical perspective and analysis of the literature

5、, we then assess the strengths and weaknesses of different accounting approaches for goodwill, highlight the factors affecting the process of standard-setting on goodwill, and make recommendations. Our recommendations include recommendations for the FASB about optimal guidance and recommendations fo

6、r academics concerning future academic research projects that would advance the goodwill accounting debate. Hence, this paper should be of interest to regulators and standard setters, academic researchers interested in mergers and acquisitions and goodwill, and nancial statement preparers and users. Keywords: Mergers ;Acquisitions ;Goodwill Introduction Goodwill in the accounting context represents amounts paid in excess of the fair value of the identiable net assets for a business ac