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1、外文文献翻译原文：DebatingAccountingPrinciplesandPolicies:theCaseofGoodwill1IntroductionDebatesurroundingthepublicationofFRS10(ASB,1997)intheUKdisplayedsupportforavarietyofaccountingpoliciesforgoodwill,advocatedforavarietyofpracticalandconceptualreasons.Ananalys
2、isofpaperswrittenongoodwillbetween1884and1921exploreswhetherthislackofunanimityisarecentphenomenonornot.Thepaperconcludesthatduringthisearlierperiodtherewereanumberofareasofagreementregardinggoodwillbut,althoughamajorityofauthoritiesfavouredacapitalise/
3、amortisepolicy,therewasasignificantdifferenceofopinionrelatingtoitstreatmentoncerecordedintheaccounts.Analysisalsosuggeststhatadvocatedpolicieswerederivedfromadesiretopromoteandoperationalisetheprincipleofprudence.InareportfortheAccountingStandardsBoard
4、(ASB),Arnoldetal.(1992)concludedthat,‘Althoughmuchhasbeenwrittenontheproblemofaccountingforgoodwillduringthepastcentury,asolutionremainselusive’(Arnoldetal.,1992:pvi.).Certainly,inthelast25yearsUKaccountingstandardshaveproposed,withdiffering‘mixes’anddi
5、fferingrationales,threedifferentapproachestoaccountingforgoodwill–immediatewrite-offtoreserves,capitalisationatcostwithsystematicamortisationandcapitalisationwithpermanentretentionandimpairmentreview(AccountingStandardsCommittee(ASC),1984;ASB,1997;Inter
6、nationalAccountingStandardsBoard,2004).Academics,accountingpractitioners,marketanalystsandcompanieshavesupportedallthesevariouspolicies(see,forexample,Solomons,1989;Grinyeretal.,1990;Arnoldetal.,1992;Baxter,1993;ASB,1994;Archeretal.,1995;ASB,1995,1996).
7、Arnoldetal.donotexpandontheirabovestatement.Inparticular,theydonotexplainwhattheymeanbya‘solution’.Asolutiontoanaccountingproblemcouldbe11definedinanumberofways.Forexample,itcouldbe(i)oneagreedbyamajorityofleadingtheoristsasgivingusefulinformation,or(ii
8、)onethatwouldbepoliticallyacceptable.Bryer(1995)arguesthathistoricallytheviewheldbyArnoldetal.,is‘questionable’.Hesuggeststhatmostleadinglatenineteenthandearlytwentieth-centuryauthoritiesagreedthatgoodwillwassimplythepurchaseofsu
