1582business combination.docx

1582business combination.docx

《1582business combination.docx》由会员分享，可在线阅读，更多相关《1582business combination.docx（39页珍藏版）》请在冰豆网上搜索。

1582businesscombination

GENERALACCOUNTING

SECTION1582

businesscombinations

TheparagraphnumberinginthisSectionhasbeenalignedwiththatofInternationalFinancialReportingStandard3,"BusinessCombinations,"（January2008）onwhichtheSectionisbased.Accordingly:

（a）whenaparticularparagraphinIFRS3hasnotbeenadopted,itisidentifiedas"[Notused]";and

（b）whenithasbeennecessarytoaddaparagraphorsub-paragraphnotincludedinIFRS3,theparagraphorsub-paragraphisnumberedsoastomaintainthissymmetry.

Similarly,theAppendicescorrespondtothoseinIFRS3.WhenaparticularAppendixinIFRS3hasnotbeenadopted,itislistedwhereitotherwisewouldhaveappearedintheSectionanditsdispositionisindicated.

TABLEOFCONTENTS

Paragraph

Objective

.01

Scope

.02

Definitions

.02A

Identifyingabusinesscombination

.03

Theacquisitionmethod

.04-.31

Identifyingtheacquirer

.06-.07

Determiningtheacquisitiondate

.08-.09

Recognizingandmeasuringtheidentifiableassetsacquired,theliabilitiesassumedandanynon-controllinginterestintheacquiree

.10-.31

Recognitionprinciple

.10-.17

Recognitionconditions

.11-.14

Classifyingordesignatingidentifiableassetsacquiredandliabilitiesassumedinabusinesscombination

.15-.17

Measurementprinciple

.18-.20

Exceptionstotherecognitionormeasurementprinciples

.21-.31

Exceptiontotherecognitionprinciple

.22-.23A

Exceptionstoboththerecognitionandmeasurementprinciples

.24-.28

Exceptionstothemeasurementprinciple

.29-.31

Recognizingandmeasuringgoodwilloragainfromabargainpurchase

.32-.40

Bargainpurchases

.34-.36

Considerationtransferred

.37-.40

Contingentconsideration

.39-.40

Additionalguidanceforapplyingtheacquisitionmethodtoparticulartypesofbusinesscombinations

.41-.44

Abusinesscombinationachievedinstages

.41-.42

Abusinesscombinationachievedwithoutthetransferofconsideration

.43-.44

Measurementperiod

.45-.50

Determiningwhatispartofthebusinesscombinationtransaction

.51-.53

Acquisition-relatedcosts

.53

Subsequentmeasurementandaccounting

.54-.58

Reacquiredrights

.55

Contingentliabilities

.56

Indemnificationassets

.57

Contingentconsideration

.58

Disclosures

.59-.63

Effectivedateandtransition

.64-.67B

Effectivedate

.64-.64A

Transition

.65-.66

Incometaxes

.67-.67A

TransitiontoIFRSs

.67B

Appendices

Objective

OBJECTIVE

.01   TheobjectiveofthisSectionistoimprovetherelevance,reliabilityandcomparabilityoftheinformationthatareportingentityprovidesinitsfinancialstatementsaboutabusinesscombinationanditseffects.Toaccomplishthat,thisSectionestablishesprinciplesandrequirementsforhowtheacquirer:

（a）   recognizesandmeasuresinitsfinancialstatementstheidentifiableassetsacquired,theliabilitiesassumedandanynon-controllinginterestintheacquiree;

（b）   recognizesandmeasuresthegoodwillacquiredinthebusinesscombinationoragainfromabargainpurchase;and

（c）   determineswhatinformationtodisclosetoenableusersofthefinancialstatementstoevaluatethenatureandfinancialeffectsofthebusinesscombination.

Scope

SCOPE

.02   ThisSectionappliestoatransactionorothereventthatmeetsthedefinitionofabusinesscombination.ThisSectiondoesnotapplyto:

（a）   theformationofajointventure.

（b）   theacquisitionofanassetoragroupofassetsthatdoesnotconstituteabusiness.Insuchcasestheacquirershallidentifyandrecognizetheindividualidentifiableassetsacquired（includingthoseassetsthatmeetthedefinitionof,andrecognitioncriteriafor,intangibleassetsinGOODWILLANDINTANGIBLEASSETS,Section3064）andliabilitiesassumed.Thecostofthegroupshallbeallocatedtotheindividualidentifiableassetsandliabilitiesonthebasisoftheirrelativefairvaluesatthedateofpurchase.Suchatransactionoreventdoesnotgiverisetogoodwill.

（c）   acombinationbetweenentitiesorbusinessesundercommoncontrol.

（c1）acombinationbetweennot-for-profitorganizations,nordoesitapplytotheacquisitionofaprofit-orientedenterprisebyanot-for-profitorganization（seeREPORTINGCONTROLLEDANDRELATEDENTITIESBYNOT-FOR-PROFITORGANIZATIONS,Section4450）.

Definitions

DEFINITIONS

.02A   ThefollowingtermsareusedinthisSectionwiththemeaningsspecified:

（a）   Anacquireeisthebusinessorbusinessesthattheacquirerobtainscontrolofinabusinesscombination.

（b）   Anacquireristheentitythatobtainscontroloftheacquiree.

（c）   Theacquisitiondateisthedateonwhichtheacquirerobtainscontroloftheacquiree.

（d）   Abusinessisanintegratedsetofactivitiesandassetsthatiscapableofbeingconductedandmanagedforthepurposeofprovidingareturnintheformofdividends,lowercostsorothereconomicbenefitsdirectlytoinvestorsorotherowners,membersorparticipants.

（e）   Abusinesscombinationisatransactionorothereventinwhichanacquirerobtainscontrolofoneormorebusinesses.Transactionssometimesreferredtoas"truemergers"or"mergersofequals"arealsobusinesscombinationsasthattermisusedinthisSection.

（f）   Contingentconsiderationisusuallyanobligationoftheacquirertotransferadditionalassetsorequityintereststotheformerownersofanacquireeaspartoftheexchangeforcontroloftheacquireeifspecifiedfutureeventsoccurorconditionsaremet.However,contingentconsiderationalsomaygivetheacquirertherighttothereturnofpreviouslytransferredconsiderationifspecifiedconditionsaremet.

（g）   Controlofanentityisthecontinuingpowertodetermineitsstrategicoperating,investingandfinancingpolicieswithouttheco-operationofothers.

（h）   Equityinterestsisusedbroadlytomeanownershipinterestsofinvestor-ownedentitiesandowner,memberorparticipantinterestsofmutualentities.

（i）   Fairvalueistheamountoftheconsiderationthatwouldbeagreeduponinanarm'slengthtransactionbetweenknowledgeable,willingpartieswhoareundernocompulsiontoact.

（j）   Goodwillisanassetrepresentingthefutureeconomicbenefitsarisingfromotherassetsacquiredinabusinesscombinationthatarenotindividuallyidentifiedandseparatelyrecognized.

（k）   Anassetisidentifiableifiteither:

（i）   isseparable,iecapableofbeingseparatedordividedfromtheentityandsold,transferred,licensed,rentedorexchanged,eitherindividuallyortogetherwitharelatedcontract,identifiableassetorliability,regardlessofwhethertheentityintendstodoso;or

（ii）   arisesfromcontractualorotherlegalrights,regardlessofwhetherthoserightsaretransferableorseparablefromtheentityorfromotherrightsandobligations.

（l）   Anintangibleassetisanidentifiablenon-monetaryassetwithoutphysicalsubstance.

（m）   Amutualentityisanentity,otherthananinvestor-ownedentity,thatprovidesdividends,lowercostsorothereconomicbenefitsdirectlytoitsowners,membersorparticipants.Forexample,amutualinsurancecompany,acreditunionandaco-operativeentityareallmutualentities.

（n）   Anon-controllinginterestistheequityinasubsidiarynotattributable,directlyorindirectly,toaparent.

（o）   Ownersisusedbroadlytoincludeholdersofequityinterestsofinvestor-ownedentitiesandownersormembersof,orparticipantsin,mutualentities.

IdentifyingaBusinessCombination

IDENTIFYINGABUSINESSCOMBINATION

.03   ¨AnentityshalldeterminewhetheratransactionorothereventisabusinesscombinationbyapplyingthedefinitioninthisSection,whichrequiresthattheassetsacquiredandliabilitiesassumedconstituteabusiness.Iftheassetsacquiredarenotabusiness,thereportingentityshallaccountforthetransactionorothereventasanassetacquisition.Paragraphs1582.B5-.B12provideguidanceonidentifyingabusinesscombinationandthedefinitionofabusiness.[JAN.2011]

TheAcquisitionMethod

THEACQUISITIONMETHOD

.04   ¨Anentityshallaccountforeachbusinesscombinationbyapplyingtheacquisitionmethod.[JAN.2011]

.05   Applyingtheacquisitionmethodrequires:

（a）   identifyingtheacquirer;

（b）   determiningtheacquisitiondate;

（c）   recognizingandmeasuringtheidentifiableassetsacquired,theliabilitiesassumedandanynon-controllinginterestintheacquiree;and

（d）   recognizingandmeasuringgoodwilloragainfromabargainpurchase.

Identifyingtheacquirer

Identifyingtheacquirer

.06   ¨Foreachbusinesscombination,oneofthecombiningentitiesshallbeidentifiedastheacquirer.[JAN.2011]

.07   TheguidanceinSUBSIDIARIES,Section1590,shallbeusedtoidentifytheacquirer—theentitythatobtainscontroloftheacquiree.IfabusinesscombinationhasoccurredbutapplyingtheguidanceinSection1590doesnotclearlyindicatewhichofthecombiningentitiesistheacquirer,thefactorsinparagraphs1582.B14-.B18shallbeconsideredinmakingthatdetermination.

Determiningtheacquisitiondate

Determiningtheacquisitiondate

.08   ¨Theacquirershallidentifytheacquisitiondate,whichisthedateonwhichitobtainscontroloftheacquiree.[JAN.2011]

.09   Thedateonwhichtheacquirerobtainscontroloftheacquireeisgenerallythedateonwhichtheacquirerlegallytransferstheconsideration,acquirestheassetsandassumestheliabilitiesoftheacquiree—theclosingdate.However,theacquirermightobtaincontrolonadatethatiseitherearlierorlaterthantheclosingdate.Forexample,theacquisitiondateprecedestheclosingdateifawrittenagreementprovidesthattheacquirerobtainscontrolof