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1、外文文献翻译原文：ConsolidatedfinancialStatementsTheproceduralaspectsofconsolidatedfinancialstatementshavegonepracticallyunchangedforalmost50years,withtheexceptionofaccountingchangesrelatedtogoodwillandthepooling-of-interestsmethod.Thewell-acceptedmethodologybehind
2、consolidatedentitieswillchangedramaticallywhennewFASBstandardsbecomeeffectiveforperiodsbeginningonorafterDecember15.2008.Theresultingconsolidatedstatementsmaylookmuchthesame,butthebehind-the-scenesmechanicsandprocesseswillbesignificantlydifferent.Somerepor
3、tedamountsandtheirinterpretationwilldivergefromtheirtraditionalmeanings.CPAsandfinancialexecutivesshouldpreparethemselvesformajorchangesinpreparingconsolidatedfinancialstatements.WhatfinallyemergedfromFASB'sreddeliberationiscomplex,soanoverviewoftheconcept
4、scanhelpprofessionalsquicklydigestthechangesinthefinalstandards.NewStandardsBasedonTwoExposureDraftsThenewStatementsofFinancialAccountingStandards—SFAS’s141{R),BusinessCombinations,and160,NocontrollingInterestsInConsolidatedFinancialStatements—emergedinDec
5、ember2007fromtheextensivereddeliberationoftwoFASBexposuredrafts(ED)issuedinJune.AsthefirstmajorjointprojectbetweenFASBandtheInternationalAccountingStandardsBoard(IASB),thebusinesscombinationsprojectsoughttodemonstratethatthetwostandards-settingbodiescanwor
6、ktogether.Giventheextentofthechanges,evaluatingthesuccessofthoseendeavorsmaytaketime.Inthiscase,InternationalFinancialReportingStandard(IFRS)3(revisedin2007),whichistheIASB'scompanionstatementonbusinesscombinations,reflectsmostofthechanges.Inanutshell,thep
7、urchasemethod,nowtobeknownastheacquisitionmethod,hasbeenfurthermodifiedsuchthat,inmanymergers,itwillnolongerrelyonhistoricalcosts.Combinationsinvolvingeitheranacquisitionoflessthan100%,orcontrolthatisachievedinsteps,willseetraditionalcostbasedpurchaseaccou
8、ntingreplacedbyestimatesoftheacquiredcompany'sfairvalue.Theestimatedfairvalueofcontingentconsiderationagreementsbecomespartoftheconsiderationthatisrecordedattheacquisitiondate,withsubsequentchangesinitsfairVa
