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1、外文文献翻译原文：AccountingForGoodwillThisarticleprovidesameansofresolvingoneofaccounting’songoingproblems—howtoaccountforgoodwillinanerawheretheunidentifiableintangibleassetisoftenanentity’slargestvaluecomponent.Despitethegeneralrecognitionthat,inpractice,thetwoclassesofgoodwillareindistinguishablein
2、termsoftheirabilitytogeneratestreamsofrevenue,adistinctionistraditionallydrawnbetweeninternallygeneratedandpurchasedgoodwill.Theformershouldnotbebroughttoaccountbecauseitisimpossibletodosowithintheacceptedrulesofdoubleentrybookkeepingandhistoricalcostbasedaccounting.Ontheotherhand,thereisnodif
3、ficultyinbringingpurchasedgoodwilltoaccount,butcontroversyhasalwaysexistedastohowtotreattheamountoncerecognized.ItcanconfidentlybeExpectedthat,asanomaliesandpracticaldifficultiesmanifestthemselvesinpractice,thecurrentimpairmentregimewill,initsturn,beabandoned.Keywords:Accounting;Doubleaccount;
4、Goodwill,internallygenerated,Purchased.Controversyonhowtoaccountforgoodwillhascontinuedovermanydecades.ItiscertainlyanexampleofSterling’s(1975)lamentthatbecauseofthewayweconceiveOfissues‘accountantsdonotresolveissues,weabandonthem’(quotedinChambers,1995).Theideasproposedherearebasedonredefinin
5、gtheproblem.TheywereoriginallydevelopedforadoctoralthesiscompletedatTheUniversityofSydney,andfurtherrefinedintoabookpublishedunderthetitleDoubleAccountingforGoodwill:AProblemRedefined(Bloom,2008).ReferencetotheuseofthedoubleaccountsystemofaccountingwasmootedbyChambers(1976,p.45)asawayofhandlin
6、gaparticulartypeofaccountingproblemsthathadprovedirresolvable.Hehadnot,however,turnedhisattentiontousingthesystemtobetteraccountforgoodwill.Iwasdrawntotheresearchfollowingsomefortyyearsasaprofessionalaccountantandauditor,duringwhichtimeIbecameconvincedthattheconventionalaccountingtreatmentofgo
7、odwillwasunsoundintheoryandoflittleuseinpractice.Theproposalislimitedtoaccountingforgoodwillinthecontextofpubliclylistedentities,inparticularthosecorporateentitiesincludedintheAll-OrdinariesIndexontheAustralianStockExchange(ASX).Itfollo
