美英德中会计制度异同

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1、GermanyUnitedKingdomUnitedStatesChinaBusiness1.CommercialAcquisitionPurchasePurchasecombinationsCode(HGB):methods+purchase(mergermethodmethods)(primary,2forms—thebook-valuemethodandtherevaluationmethod)^(poolinginterests)2.ListedGermanofcompanies—IFRS;Other—IFRS/HGBGoodwil

2、l1.AssetsandUnderGoodwillisGoodwillistheliabilitiesofacquisitioncapitalizedasthedifferencebetweentheacquiredmethod,differencecostoftheacquisitionenterprisesaregoodwillisbetweenthefairandthefairvalueofthebroughtuptocalculatedasthevalueoftheassetsandliabilitiescurrentvalue,d

3、ifferenceconsiderationacquired・Itistestedforandanybetweenthefairgivenintheimpairmentonanannualamountleftvalueoftheexchangeandthebasis.overisconsiderationfairvalueofthegoodwill,paidandfairunderlyingnetwhichcanvalueofthenetassetsacquiredeitherbeoffsetassetsacquired.(includin

4、gotheragainstFutureoperatingintangibles)・Itisreservesinlossesandreviewedforequityorreorganizationimpairmentamortizedcostscannolbeannuallyandsystematicallyconsideredinwrittenoffandoveritsthecalculationexpensedtoeconomiclife.ofgoodwill,butearningswhenits2.Thelawmustbebookval

5、uementionsfourreflectedinexceedsitsfairyearsasthepost-acquisitionvalue・regularincome.amortizationGoodwillisperiod,butcapitalizedandrangesupto15yearsarecommon.amortizedover20yearsorless;however,alongerperiodoranindefiniteperiod(resultinginnoamortization)ispossible讦goodwilli

6、ssubjecttoanannualimpairmentreview・Associates1.Equitymethod~associatesthatareowned20percentormore,butonlyinconsolidatedfinancialstatements.2.Jointventures:proportionalconsolidation/theequitymethod.Proportionalconsolidationisonlypermittedforunincorporatedjointventures・Theeq

7、uitymethodisusedforassociatedundertakingsandforjointventuresthatarecompanies・EquitymethodJointventures+investmentsnonconsolidated,20%-50%ownedaffiliatedcompanies.1・Equitymethod一jointventures+associates(investeehassignificantinfluenee);2.Subsidiariesunderthecontrolofthepare

8、ntareconsolidated・ForeigncurrencytranslationBasedonprimaryeconomicenvironmentitoperates.1