[雙語翻譯]---外文翻譯--商譽會計學(xué)術(shù)性文獻綜述與分析-為辯論提供信息（節(jié)選）

1、3100 單詞， 單詞，1.7 萬英文字符， 萬英文字符，5100 漢字 漢字出處： 出處：He W, Moehrle S. Accounting for goodwill: An academic literature review and analysis to inform the debate[J]. Research in Accounting Regulation, 2016, 28(1):11-21.Accounting

2、 for goodwill: An academic literature review and analysis to inform the debateHe Wen, Stephen R. MoehrleABSTRACT Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifi

3、able net assets for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed, the guidance for goodwill accounting has been significantly revised by regulators

4、 twice since 2001 (2001 and 2011). Despite these recent and significant revisions, the topic is back on the Financial Accounting Standards Board (FASB) agenda as the FASB added a project to once again discuss the optim

5、al treatment for goodwill (Financial Accounting Standards Board, 2015). In this paper, we seek to inform this effort by describing the evolution of accounting standards for goodwill and then synthesizing and analyzing

6、 the academic literature on goodwill accounting and re- porting. Based on this historical perspective and analysis of the literature, we then assess the strengths and weaknesses of different accounting approaches for

7、goodwill, highlight the factors affecting the process of standard-setting on goodwill, and make recommendations. Our recommendations include recommendations for the FASB about optimal guidance and recommendations

8、 for academics concerning future academic research projects that would advance the goodwill accounting debate. Hence, this paper should be of interest to regulators and standard setters, academic researchers intereste

9、d in mergers and acquisitions and goodwill, and financial statement preparers and users.Keywords: Mergers ;Acquisitions ;GoodwillIntroductionGoodwill in the accounting context represents amounts paid in excess of the f

10、air value of the identifiable net assets for a business acquisition. Goodwill is a prominent asset and often the largest dollar value intangible asset on the balance sheets of U.S. companies. For example, goodwill has

11、been, on average, 14–15% of total assets for about half of U.S. public firms that report non-zero goodwill on their balance sheets from 2005 to 2013 (Wen (2) how significant are these benefits; and (3) how long will t