英文《國際財務(wù)報告準則》

《國際財務(wù)報告準則第3號：企業(yè)合并》（最新英文版）0推薦《國際財務(wù)報告準則第3號：企業(yè)合并》（最新英文版）IFRS3InternationalFinancialReportingStandard3：BusinessCombinationsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2006.IAS22BusinessCombinationswasissuedbytheInternationalAccountingStandardsCommitteeinOctober1998.ItwasarevisionofIAS22BusinessCombinations(issuedinDecember1993),whichreplacedIAS22AccountingforBusinessCombinations(issuedinNovember1983).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InMarch2004theIASBissuedIFRS3BusinessCombinations.ItreplacedIAS22andthreeInterpretations:IFRS3InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)issetoutinparagraphs1–87andAppendicesA–C.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS3shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS3IntroductionIN1InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)replacesIAS22BusinessCombinations.TheIFRSalsoreplacesthefollowingInterpretations:.SIC-9BusinessCombinations—ClassificationeitherasAcquisitionsorUnitingsofInterests.SIC-22BusinessCombinations—SubsequentAdjustmentofFairValuesandGoodwillInitiallyReported.SIC-28BusinessCombinations—“DateofExchange”andFairValueofEquityInstruments.ReasonsforissuingtheIFRSIN2IAS22permittedbusinesscombinationstobeaccountedforusingoneoftwomethods:thepoolingofinterestsmethodorthepurchasemethod.AlthoughIAS22restrictedtheuseofthepoolingofinterestsmethodtobusinesscombinationsclassifiedasunitingsofinterests,analystsandotherusersoffinancialstatementsindicatedthatpermittingtwomethodsofaccountingforsubstantiallysimilartransactionsimpairedthecomparabilityoffinancialstatements.Othersarguedthatrequiringmorethanonemethodofaccountingforsuchtransactionscreatedincentivesforstructuringthosetransactionstoachieveadesiredaccountingresult,particularlygiventhatthetwomethodsproducequitedifferentresults.IN3Thesefactors,combinedwiththeprohibitionofthepoolingofinterestsmethodinAustralia,CanadaandtheUnitedStates,promptedtheInternationalAccountingStandardsBoardtoexaminewhether,giventhatfewcombinationswereunderstoodtobeaccountedforinaccordancewithIAS22usingthepoolingofinterestsmethod,itwouldbeadvantageousforinternationalstandardstoconvergewiththoseinAustraliaandNorthAmericabyalsoprohibitingthemethod.IN4Accountingforbusinesscombinationsvariedacrossjurisdictionsinotherrespectsaswell.Theseincludedtheaccountingforgoodwillandintangibleassetsacquiredinabusinesscombination,thetreatmentofanyexcessoftheacquirer’sinterestinthefairvaluesofidentifiablenetassetsacquiredoverthecostofthebusinesscombination,andtherecognitionofliabilitiesforterminatingorreducingtheactivitiesofanacquiree.虧IN5F群urthe神rmore暖,IAS閘22c溪ontai饒neda幻nopt弟ioni旦nres倍pect耀ofho窄wthe訓(xùn)purc慧hase裝metho添dcou物ldbe儀appl蒼ied:熟thei畝denti護fiabl羞eass確etsa般cquir彩edan龜dlia室bilit主iesa即ssume恥dcou揀ldbe其meas溪ured嫁initi牌ally舞using學(xué)eith篩era臺bench奧mark纖treat詢ment贈oran苗allo周weda悼ltern陪ative凍trea爪tment饒.The拜benc懇hmark膠trea粱tment稅resu岸lted景inth筋eide甜ntifi臟able錦asset缸sacq侮uired較and披liabi風litie蒜sass傾umed閃being廚meas錦ured晉initi漠a(chǎn)lly斃ata齊combi瓦natio上nof格fair項value封s(to溜the隸exten唇tof跌thea危cquir粉er’s彼owner隨ship美inter釀est)嶄andp社re-ac京quisi之tion憐carry采inga茫mount糕s(to榜the闊exten池tof哲anym爽inori漿tyin紙teres窄t).T現(xiàn)heal億lowed悔alte杯rnati應(yīng)vetr勝eatme司ntre讓sulte閱din補thei睬denti飄fiabl逝eass助etsa嗓cquir斤edan許dlia喂bilit詳iesa農(nóng)ssume時d腎IFRS改3桿being胸meas舉ured防initi拳ally估atth亞eirf瓣airv影alues車asa槳tthe違date翠ofa架cquis菌ition尚.The亦Boar艙dbel違ieves固that鋸perm宋ittin蕩gsim煌ilar央trans室actio代nsto蛙bea朱ccoun次tedf跪orin諸diss系imila拔rway冬simp模airs把theu饞seful隆ness蝦ofth牌einf拋ormat蝴ionp拆rovid誰edto敞user僻sof翼finan閉cial兇state銜ments愈,bec擺ause僚both陽compa苦rabil冠itya款ndre專liabi炊lity竟ared騾imini走shed.境適IN6滴There靠fore,礙this漢IFRS瑞has捐been遮issue細dto暑impro京veth匯equa申lity亦of,a禿ndse振ekin籠terna鼠tiona樓lcon張verge拖nceo培n,th營eacc旦ounti狐ngfo途rbus慌iness更comb拿inati鴿ons,缸inclu劣ding:卻(a)唯them楊ethod舍ofa炭ccoun蹲ting叉forb煩usine蛛ssco鑰mbina估tions宣;(b)臂the粘initi顆alme抵asure掩ment圣ofth繭eide理ntifi鷹able索asset桌sacq領(lǐng)uired擔and括liabi蓄litie圾sand促cont使ingen詢tlia勒bilit茅iesa貪ssume謠din士abus皇iness漂comb教inati行on;(班c)th攤erec微ognit歌iono波flia及bilit聞iesf吩orte懼rmina杯ting鉆orre從ducin怖gthe臘acti前vitie去sof圈anac鹿quire拔e;(d合)the件trea桃tment很ofa職nyex沫cess諒ofth除eacq貿(mào)uirer糠’sin剝teres悄tin沒thef傷airv賴alues鬼ofi疤denti浪fiabl雞enet咸asse準tsac敵quire叉din蛇abus工iness辦comb猾inati昂onov毀erth煎ecos湖tof弱thec伏ombin報ation粥;and匹(e)正thea貨ccoun客ting聲forg睡ood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