Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards
Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards
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部分国家的商誉会计和国际会计准则的统一
DOI：
10.1111/j.1467-6281.1991.tb00263.x
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发表时间：
1991
期刊：
影响因子：
2.1
通讯作者：
R. J. Kirsch
中科院分区：
文献类型：
--
作者：
Rudolf Brunovs;R. J. Kirsch
经济和金融市场相互渗透，各国经济日益相互依存。这导致对国际会计程序可比性的需求日益增长。商誉的会计处理说明了这一现象。通过明确所建议的购买资产处理、正商誉和五年摊销期，IASC 在统一商誉会计方面迈出了重要一步。然而，正如文章中指出的，对综合收入的影响可能相当巨大。修订后的 IAS 22（继 IAS ED 32 后）对潜在杠杆企业收购的影响尤其如此。
Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs.