1582business combination.docx

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1582business combination.docx

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

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