英文版《国际财务报告准则》.docx
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英文版《国际财务报告准则》.docx
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英文版《国际财务报告准则》
《国际财务报告准则第3号:
企业合并》(最新英文版)
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《国际财务报告准则第3号:
企业合并》(最新英文版)
IFRS3
InternationalFinancialReportingStandard3:
BusinessCombinations
ThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2006.
IAS22BusinessCombinationswasissuedbytheInternationalAccountingStandardsCommitteeinOctober1998.ItwasarevisionofIAS22BusinessCombinations(issuedinDecember1993),whichreplacedIAS22AccountingforBusinessCombinations(issuedinNovember1983).
InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.
InMarch2004theIASBissuedIFRS3BusinessCombinations.ItreplacedIAS22andthreeInterpretations:
IFRS3
InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)issetoutinparagraphs1–87andAppendicesA–C.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS3shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicit
guidance.
IFRS3
Introduction
IN1
InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)replacesIAS22BusinessCombinations.TheIFRSalsoreplacesthefollowing
Interpretations:
.
SIC-9BusinessCombinations—ClassificationeitherasAcquisitionsorUnitingsofInterests
.
SIC-22BusinessCombinations—SubsequentAdjustmentofFairValuesandGoodwillInitiallyReported
.
SIC-28BusinessCombinations—“DateofExchange”andFairValueofEquityInstruments.
ReasonsforissuingtheIFRS
IN2IAS22permittedbusinesscombinationstobeaccountedforusingoneoftwomethods:
thepoolingofinterestsmethodorthepurchasemethod.Although
IAS22restrictedtheuseofthepoolingofinterestsmethodtobusinesscombinationsclassifiedasunitingsofinterests,analystsandotherusersoffinancialstatementsindicatedthatpermittingtwomethodsofaccountingforsubstantiallysimilartransactionsimpairedthecomparabilityoffinancialstatements.Othersarguedthatrequiringmorethanonemethodofaccountingforsuchtransactionscreatedincentivesforstructuringthosetransactionstoachieveadesiredaccountingresult,particularlygiventhatthetwomethodsproducequitedifferentresults.
IN3Thesefactors,combinedwiththeprohibitionofthepoolingofinterestsmethodinAustralia,CanadaandtheUnitedStates,promptedtheInternationalAccountingStandardsBoardtoexaminewhether,giventhatfewcombinationswereunderstoodtobeaccountedforinaccordancewithIAS22usingthepooling
ofinterestsmethod,itwouldbeadvantageousforinternationalstandardstoconvergewiththoseinAustraliaandNorthAmericabyalsoprohibitingthe
method.
IN4Accountingforbusinesscombinationsvariedacrossjurisdictionsinotherrespectsaswell.Theseincludedtheaccountingforgoodwillandintangibleassets
acquiredinabusinesscombination,thetreatmentofanyexcessoftheacquirer’sinterestinthefairvaluesofidentifiablenetassetsacquiredoverthecostofthe
businesscombination,andtherecognitionofliabilitiesforterminatingorreducingtheactivitiesofanacquiree.
IN5Furthermore,IAS22containedanoptioninrespectofhowthepurchasemethodcouldbeapplied:
theidentifiableassetsacquiredandliabilitiesassumedcouldbemeasuredinitiallyusingeitherabenchmarktreatmentoranallowedalternativetreatment.Thebenchmarktreatmentresultedintheidentifiableassetsacquiredandliabilitiesassumedbeingmeasuredinitiallyatacombinationoffairvalues(totheextentoftheacquirer’sownershipinterest)andpre-acquisitioncarryingamounts(totheextentofanyminorityinterest).Theallowedalternativetreatmentresultedintheidentifiableassetsacquiredandliabilitiesassumed
IFRS3
beingmeasuredinitiallyattheirfairvaluesasatthedateofacquisition.TheBoardbelievesthatpermittingsimilartransactionstobeaccountedforindissimilarwaysimpairstheusefulnessoftheinformationprovidedtousersoffinancialstatements,becausebothcomparabilityandreliabilityarediminished.
IN6
Therefore,thisIFRShasbeenissuedtoimprovethequalityof,andseekinternationalconvergenceon,theaccountingforbusinesscombinations,
including:
(a)themethodofaccountingforbusinesscombinations;(b)theinitialmeasurementoftheidentifiableassetsacquiredandliabilitiesandcontingentliabilitiesassumedinabusinesscombination;(c)therecognitionofliabilitiesforterminatingorreducingtheactivitiesofanacquiree;(d)thetreatmentofanyexcessoftheacquirer’sinterestinthefairvaluesofidentifiablenetassetsacquiredinabusinesscombinationoverthecostofthecombination;and(e)theaccountingforgoodwillandintangibleassetsacquiredinabusinesscombination.MainfeaturesoftheIFRS
IN7ThisIFRS:
(a)requiresallbusinesscombinationswithinitsscopetobeaccountedforbyapplyingthepurchasemethod.
(b)requiresanacquirertobeidentifiedforeverybusinesscombinationwithinitsscope.Theacquireristhecombiningentitythatobtainscontrolofthe
othercombiningentitiesorbusinesses.
(c)requiresanacquirertomeasurethecostofabusinesscombinationastheaggregateof:
thefairvalues,atthedateofexchange,ofassetsgiven,
liabilitiesincurredorassumed,andequityinstrumentsissuedbytheacquirer,inexchangeforcontroloftheacquiree;plusanycostsdirectlyattributabletothecombination.
(d)requiresanacquirertorecogniseseparately,attheacquisitiondate,theacquiree’sidentifiableassets,liabilitiesandcontingentliabilitiesthatsatisfythefollowingrecognitioncriteriaatthatdate,regardlessofwhethertheyhadbeenpreviouslyrecognisedintheacquiree’sfinancialstatements:
(i)inthecaseofanassetotherthananintangibleasset,itisprobablethatanyassociatedfutureeconomicbenefitswillflowtotheacquirer,anditsfairvaluecanbemeasuredreliably;
(ii)inthecaseofaliabilityotherthanacontingentliability,itisprobablethatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligation,anditsfairvaluecanbemeasuredreliably;and
(iii)inthecaseofanintangibleassetoracontingentliability,itsfairvaluecanbemeasuredreliably.
(e)requirestheidentifiableassets,liabilitiesandcontingentliabilitiesthatsatisfytheaboverecognitioncriteriatobemeasuredinitiallybytheacquirerattheirfairvaluesattheacquisitiondate,irrespectiveoftheextentofanyminorityinterest.
(f)requiresgoodwillacquiredinabusinesscombinationtoberecognisedbytheacquirerasanassetfromtheacquisitiondate,initiallymeasuredastheexcessofthecostofthebusinesscombinationovertheacquirer’sinterestinthenetfairvalueoftheacquiree’sidentifiableassets,liabilitiesandcontingentliabilitiesrecognisedinaccordancewith(d)above.
(g)prohibitstheamortisationofgoodwillacquiredinabusinesscombinationandinsteadrequiresthegoodwilltobetestedforimpairmentannually,or
morefrequentlyifeventsorchangesincircumstancesindicatethattheassetmightbeimpaired,inaccordancewithIAS36ImpairmentofAssets.
(h)requirestheacquirertoreassesstheidentificationandmeasurementoftheacquiree’sidentifiableassets,liabilitiesandcontingentliabilitiesandthe
measurementofthecostofthebusinesscombinationiftheacquirer’sinterestinthenetfairvalueoftheitemsrecognisedinaccordancewith(d)aboveexceedsthecostofthecombination.Anyexcessremainingafterthatreassessmentmustberecognisedbytheacquirerimmediatelyinprofitorloss.
(i)requiresdisclosureofinformationthatenablesusersofanentity’sfinancialstatementstoevaluatethenatureandfinancialeffectof:
(i)businesscombinationsthatwereeffectedduringtheperiod;(ii)businesscombinationsthatwereeffectedafterthebalancesheetdatebutbeforethefinancialstatementsareauthorisedforissue;and(iii)somebusinesscombinationsthatwereeffectedinpreviousperiods.
(j)requiresdisclosureofinformationthatenablesusersofanentity’sfinancialstatementstoevaluatechangesinthecarryingamountof
goodwillduringtheperiod.Changesfrompreviousrequirements
IN8ThemainchangesfromIAS22aredescribedbelow.Methodofaccounting
IN9ThisIFRSrequiresallbusinesscombinationswithinitsscopetobeaccountedforusingthepurchasemethod.IAS22permittedbusinesscombinationstobe
accountedforusingoneoftwomethods:
thepoolingofinterestsmethodforcombinationsclassifiedasunitingsofinterestsandthepurchasemethodfor
combinationsclassifiedasacquisitions.
Recognisingtheidentifiableassetsacquiredandliabilitiesandcontingentliabilitiesassumed
IN10
ThisIFRSchangestherequirementsinIAS22forseparatelyrecognisingaspartofallocatingthecostofabusinesscombination:
(a)liabilitiesforterminatingorreducingtheactivitiesoftheacquiree;and(b)contingentliabilitiesoftheacquiree.
ThisIFRSalsoclarifiesthecriteriaforseparatelyrecognisingintangibleasse
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