英国国际会计研究生毕业论文

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1、DepartmentofAccountingandFinanceLiteratureReviewonNewIFRSTreatmentofGoodwillDissertationSubmittedinPartFulfillmentoftheRequirementsfortheawardoftheDegreeofMAccinInternationalAccounting&FinancialManagementSeptember2008AbstractSinceIASBissuedIFRS3andrelatedamendedversionofIAS36an

2、dIAS38toreplacetheIAS22,theaccountingforgoodwillhaschangedsignificantly.Insteadofsystematicamortisegoodwilloveracertainperiod,itshouldbetestedforimpairmentatleastannually.Thisamendmenthascausedmanydebates.Therearebothargumentandagreementonthisamendment.Thisliteratureaimstodiscu

3、ssthesedebatesindepthintheacademicareaandfindoutwhetherthenewtreatmentispriortotheformermethod,anditslikelyfuturedevelopment.Thispaperwillfirstlyintroducetheconceptualbackgroundofthegoodwillaccounting.Andthendiscusstheargumentagainstandtheagreementontherevise.Inthelastsection,i

4、twillcompareandcontrasttheadvantagesanddisadvantagesoftwotreatments.Thenanalysisthemindepthandapplytothedifferentsituations.Thefindingsarethenewstandardmadesomeachievementingoodwillaccounting,andimprovedfinancialreporting.Itcanbeseenaspriortotheoldoneattheextentthatmoreclosetot

5、hebusinessrealityandpromptlycaptureanychangesinthemarket.Thestandardssettersareliabletohavemoredetailedprinciplesonhowtodeterminethefairvaluelesscosttosellandthevalueinuse.KeyWords:goodwill,annualimpairmenttesting,systematicamortization,creativeaccounting,managementincentive,ad

6、vantageanddisadvantageWordcount:10147TableofcontentChapter1Introduction---------------------------------------------------------------1Chapter2ResearchMethodandMethodology-----------------------------------32.1ResearchMethod------------------------------------------------------

7、--32.2Methodology-------------------------------------------------------------3Chapter3Conceptualbackground--------------------------------------------------53.1Definition,recognitionandvaluationofgoodwill-------------------53.2Theoldtreatment-----------------------------------

8、----------------------63.3Thenewtreatment-------------