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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：ConsolidatedfinancialStatementsTheproceduralaspectsofconsolidatedfinancialstatementshavegonepracticallyunchangedfalmost50yearswiththeexceptionofaccountingchangesrelatedtogoodwillthepoolingofinterestsmethod

2、.ThewellacceptedmethodologybehindconsolidatedentitieswillchangedramaticallywhennewFASBstardsbecomeeffectivefperiodsbeginningonafterDecember15.2008.Theresultingconsolidatedstatementsmaylookmuchthesamebutthebehindthescenes

3、mechanicsprocesseswillbesignificantlydifferent.Somereptedamountstheirinterpretationwilldivergefromtheirtraditionalmeanings.CPAsfinancialexecutivesshouldpreparethemselvesfmajchangesinpreparingconsolidatedfinancialstatemen

4、ts.WhatfinallyemergedfromFASBsreddeliberationiscomplexsoanoverviewoftheconceptscanhelpprofessionalsquicklydigestthechangesinthefinalstards.NewStardsBasedonTwoExposureDraftsThenewStatementsofFinancialAccountingStards—SFAS

5、’s141R)BusinessCombinations160NocontrollingInterestsInConsolidatedFinancialStatements—emergedinDecember2007fromtheextensivereddeliberationoftwoFASBexposuredrafts(ED)issuedinJune.AsthefirstmajjointprojectbetweenFASBtheInt

6、ernationalAccountingStardsBoard(IASB)thebusinesscombinationsprojectsoughttodemonstratethatthetwostardssettingbodiescanwktogether.Giventheextentofthechangesevaluatingthesuccessofthoseendeavsmaytaketime.InthiscaseInternati

7、onalFinancialReptingStard(IFRS)3(revisedin2007)whichistheIASBscompanionstatementonbusinesscombinationsreflectsmostofthechanges.Inanutshellthepurchasemethodnowtobeknownastheacquisitionmethodhasbeenfurthermodifiedsuchthati

8、nmanymergersitwillnolongerrelyon141(R)basesgoodwillontheexcessofthetotalentitysfairvalueoverthefairvalueoftheidentifiableassets(para.34).[FASBboardmemberLeslieSeidmanswiderangingdissenttoSFAS’s14l(R)160citesherobjectiont

9、oattributinggoodwilltotheminitynocontrollinginterest.]Thusthenocontrollinginterestwillalsobereptedatitsfullfairvalueuponacquisition.FASBisadoptingtheentityeconomicunittheyofconsolidationsdiscardingtheparenttheywithitslon

10、ghistyoffocusingonthecostoftheownershippercentagepurchased.ConsequencesofthefullfairvalueapproachMostrespondentstotheEDagreedwithrecdingidentifiableassetsliabilitiesatfairvaluebutnotgoodwillunlikeidentifiableassetsgoodwi

11、llcannotbemeasureddirectly.Inadditiontheacquirer’stotalfairvaluecannotbereliablymeasuredwhenlessthan100%ispurchaseda“controlpremium“exists.AlthoughSFAS141(R)promotesmecomprehensiveconsistentaccountingacrossfirms.Itshowsh

12、owfinancialratiosthatusethenewfinancialstatementdataarenotcomparabletopreviousmeasurestheywilllikelybelessreliableduetotheconcernsaboutestimationnotedearlier.ConsistentwiththefullfairvalueapproachtovaluationSFAS’s160rede

13、fines“consolidatedincome“as“groupincome“undercurrentGAAPbefeanysubtractionfminityinterest(para.29).ComparingtheredefinedconsolidatedincomewithcurrentGAAP’s“controllinginterestsshareofthegroupincome“shouldbedonewithcare.R

14、espondentscommentsotherissuesRespondentsgenerallyopposedtheproposaltorecdthefairvalueofcontingentconsiderationliabilitiesattheacquisitiondatetorecdsubsequentchangesintheirfairvalueinearnings[Para.65(b)].Onepracticalreaso

15、nftheoppositionappearedinFASBs“CommentLetterSummary“:Contingentconsiderationcannotbemeasuredreliablyattheacquisitiondate.Contingentconsiderationoccursbecausethebuyersellerarenotabletoagreeuponthefairvalueoftheacquirer:th

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