《国际财务报告准则第3号企业合并》最新英文版DOC 185页.docx

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《国际财务报告准则第3号企业合并》最新英文版DOC185页

《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.

ThisIFRSalsoclarifiesthecriteriaforseparatelyrecognisin