英文版《国际财务报告准则》ifnh.docx

Evaluation Warning: The document was created with Spire.Doc for .NET.国际财务务报告准则则第3号：企业业合并（最最新英文版版）0推荐国际财务务报告准则则第3号：企业业合并（最最新英文版版） IFRS 3 Interrnatiionall Finnanciial RReporrtingg Staandarrd 3 ：Busiinesss Commbinaationns This verssion inclludess ameendmeents resuultinng frrom IIFRSss isssued up tto 311 Deccembeer 20006. IAS 222 Buusineess CCombiinatiions was issuued bby thhe Innternnatioonal Accoountiing SStanddardss Commmitttee iin Occtobeer 19998. It wwas aa revvisioon off IASS 22 Busiinesss Commbinaationns (iissueed inn Deccembeer 19993), whiich rreplaaced IAS 22 AAccouuntinng foor Buusineess CCombiinatiions (isssued in NNovemmber 19833). In Appril 20011 thee Intternaationnal AAccouuntinng Sttandaards Boarrd (IIASB) ressolveed thhat aall SStanddardss andd Intterprretattionss isssued undeer prrevioous CConsttituttionss conntinuued tto bee appplicaable unleess aand uuntill theey weere aamendded oor wiithdrrawn. In Maarch 20044 thee IASSB isssuedd IFRRS 3 Busiinesss Commbinaationns. IIt reeplacced IIAS 222 annd thhree Inteerpreetatiions: IFRS 3 Interrnatiionall Finnanciial RReporrtingg Staandarrd 3 Busiinesss Commbinaationns (IIFRS 3) iis seet ouut inn parragraaphs 1877 andd Apppendiices AC. Alll thee parragraaphs havee equual aauthoorityy. Paaragrraphss in boldd typpe sttate the mainn priincipples. Terrms ddefinned iin Apppenddix AA aree in itallics the firsst tiime tthey appeear iin thhe Sttandaard. Defiinitiions of ootherr terrms aare ggivenn in the Glosssaryy forr Intternaationnal FFinannciall Repportiing SStanddardss. IFFRS 33 shoould be rread in tthe cconteext oof itts obbjecttive and the Basiis foor Cooncluusionns, tthe PPrefaace tto Innternnatioonal Finaanciaal Reeportting Stanndardds annd thhe Frramewwork for the Prepparattion and Pressentaationn of Finaanciaal Sttatemmentss. IAAS 8 Accoountiing PPoliccies, Chaangess in Accoountiing EEstimmatess andd Errrors provvidess a bbasiss forr sellectiing aand aapplyying accoountiing ppoliccies in tthe aabsennce oof exxpliccit gguidaance. IFRS 3 Introoducttion IN1 IInterrnatiionall Finnanciial RReporrtingg Staandarrd 3 Busiinesss Commbinaationns (IIFRS 3) rreplaaces IAS 22 BBusinness Combbinattionss. Thhe IFFRS aalso repllacess thee folllowiing IInterrprettatioons: . SIIC-9 Busiinesss CommbinaationnsCllassiificaationn eitther as AAcquiisitiions or UUnitiings of IInterrestss . SICC-22 Busiinesss CommbinaationnsSuubseqquentt Adjjustmment of FFair Valuues aand GGoodwwill Inittiallly Reeportted . SICC-28 Busiinesss Commbinaationns“DDate of EExchaange” andd Faiir Vaalue of EEquitty Innstruumentts. RReasoons ffor iissuiing tthe IIFRS IN2 IIAS 222 peermittted busiinesss commbinaationns too be accoounteed foor ussing one of ttwo mmethoods: the poolling of iinterrestss metthod or tthe ppurchhase methhod. Althhoughh IASS 22 resttrictted tthe uuse oof thhe pooolinng off intteressts mmethood too bussinesss coombinnatioons cclasssifieed ass uniitinggs off intteressts, anallystss andd othher uuserss of finaanciaal sttatemmentss inddicatted tthat permmittiing ttwo mmethoods oof acccounntingg forr subbstanntiallly ssimillar ttranssactiions impaairedd thee commparaabiliity oof fiinanccial stattemennts. Otheers aargueed thhat rrequiiringg morre thhan oone mmethood off acccountting for suchh traansacctionns crreateed inncenttivess forr strructuuringg thoose ttranssactiions to aachieeve aa dessiredd acccountting resuult, partticullarlyy givven tthat the two methhods prodduce quitte diifferrent resuults. IN33 Theese ffactoors, combbinedd witth thhe prrohibbitioon off thee pooolingg of inteerestts meethodd in Austtraliia, CCanadda annd thhe Unnitedd Staates, proompteed thhe Innternnatioonal Accoountiing SStanddardss Boaard tto exxaminne whhetheer, ggivenn thaat feew coombinnatioons wwere undeerstoood tto bee acccountted ffor iin acccorddancee witth IAAS 222 usiing tthe ppooliing oof inntereests methhod, it wwouldd be advaantaggeouss forr intternaationnal sstanddardss to convvergee witth thhose in AAustrraliaa andd Norrth AAmeriica bby allso pprohiibitiing tthe mmethood. IN4 AAccouuntinng foor buusineess ccombiinatiions variied aacrosss juurisddictiions in ootherr resspectts ass welll. TThesee inccludeed thhe acccounntingg forr gooodwilll annd inntanggiblee asssets acquuiredd in a buusineess ccombiinatiion, the treaatmennt off anyy exccess of tthe aacquiirers inntereest iin thhe faair vvaluees off ideentiffiablle neet asssetss acqquireed ovver tthe ccost of tthe bbusinness combbinattion, andd thee reccogniitionn of liabbilitties for termminatting or rreduccing the actiivitiies oof ann acqquireee. IN5 FFurthhermoore, IAS 22 ccontaainedd an optiion iin reespecct off howw thee purrchasse meethodd couuld bbe appplieed: tthe iidenttifiaable asseets aacquiired and liabbilitties assuumed coulld bee meaasureed innitiaally usinng eiitherr a bbenchhmarkk treeatmeent oor ann alllowedd altternaativee treeatmeent. The bencchmarrk trreatmment resuultedd in the idenntifiiablee asssets acquuiredd andd liaabiliitiess asssumedd beiing mmeasuured inittiallly att a ccombiinatiion oof faair vvaluees (tto thhe exxtentt of the acquuirerrs oownerrshipp intteresst) aand ppre-aacquiisitiion ccarryying amouunts (to the exteent oof anny miinoriity iinterrest). Thhe allloweed allternnativve trreatmment resuultedd in the idenntifiiablee asssets acquuiredd andd liaabiliitiess asssumedd IFRS 3 beingg meaasureed innitiaally at ttheirr faiir vaaluess as at tthe ddate of aacquiisitiion. The Boarrd beelievves tthat permmittiing ssimillar ttranssactiions to bbe acccounnted for in ddissiimilaar waays iimpaiirs tthe uusefuulnesss off thee infformaationn proovideed too useers oof fiinanccial stattemennts, becaause bothh commparaabiliity aand rreliaabiliity aare ddiminnisheed. IN6 TThereeforee, thhis IIFRS has beenn isssued to iimproove tthe qqualiity oof, aand sseek inteernattionaal coonverrgencce onn, thhe acccounntingg forr bussinesss coombinnatioons, inclludinng: (a) tthe mmethood off acccountting for busiinesss commbinaationns; (b) tthe iinitiial mmeasuuremeent oof thhe iddentiifiabble aassetts accquirred aand lliabiilitiies aand ccontiingennt liiabillitiees asssumeed inn a bbusinness combbinattion; (c) thee reccogniitionn of liabbilitties for termminatting or rreduccing the actiivitiies oof ann acqquireee; (d) tthe ttreattmentt of any exceess oof thhe accquirrerss intteresst inn thee faiir vaaluess of idenntifiiablee nett asssets acquuiredd in a buusineess ccombiinatiion oover the costt of the combbinattion; andd (e) thee acccountting for gooddwilll andd inttangiible asseets aacquiired in aa bussinesss coombinnatioon. MMain featturess of the IFRSS IN7 TThis IFRSS: (a) rrequiires all busiinesss commbinaationns wiithinn itss scoope tto bee acccountted ffor bby appplyiing tthe ppurchhase methhod. (b) requuiress an acquuirerr to be iidenttifieed foor evvery busiinesss commbinaationn witthin its scoppe. TThe aacquiirer is tthe ccombiiningg enttity thatt obttainss conntroll of the otheer coombinning entiitiess or busiinessses. (c) requuiress an acquuirerr to meassure the costt of a buusineess ccombiinatiion aas thhe agggreggate of: the fairr vallues, at the datee of exchhangee, off asssets giveen, lliabiilitiies iincurrred or aassummed, and equiity iinstrrumennts iissueed byy thee acqquireer, iin exxchannge ffor ccontrrol oof thhe accquirree; pluss anyy cossts ddirecctly attrributtablee to the combbinattion. (d) reqquirees ann acqquireer too reccogniise sseparratelly, aat thhe accquissitioon daate, the acquuireees iidenttifiaable asseets, liabbilitties and conttingeent lliabiilitiies tthat satiisfy the folllowinng reecognnitioon crriterria aat thhat ddate, reggardlless of wwhethher tthey had beenn preeviouusly recoognissed iin thhe accquirreess finnanciial sstateementts: (i) iin thhe caase oof ann assset ootherr thaan ann inttangiible asseet, iit iss proobablle thhat aany aassocciateed fuuturee ecoonomiic beenefiits wwill floww to the acquuirerr, annd itts faair vvaluee cann be meassuredd relliablly; (ii) in tthe ccase of aa liaabiliity ootherr thaan a conttingeent lliabiilityy, itt is probbablee thaat ann outtfloww of resoourcees emmbodyying econnomicc bennefitts wiill bbe reequirred tto seettlee thee oblligattion, andd itss faiir vaalue can be mmeasuured reliiablyy; annd (iiii) inn thee casse off an intaangibble aassett or a coontinngentt liaabiliity, its fairr vallue ccan bbe meeasurred rreliaably. (e) rrequiires the idenntifiiablee asssets, liaabiliitiess andd conntinggent liabbilitties thatt sattisfyy thee aboove rrecoggnitiion ccriteeria to bbe meeasurred iinitiiallyy by the acquuirerr at theiir faair vvaluees att thee acqquisiitionn datte, iirresspecttive of tthe eextennt off anyy minnoritty inntereest. (f) requuiress gooodwilll accquirred iin a busiinesss commbinaationn to be rrecoggniseed byy thee acqquireer ass an asseet frrom tthe aacquiisitiion ddate, iniitiallly mmeasuured as tthe eexcesss off thee cosst off thee bussinesss coombinnatioon ovver tthe aacquiirers inntereest iin thhe neet faair vvaluee of the acquuireees iidenttifiaable asseets, liabbilitties and conttingeent lliabiilitiies rrecoggniseed inn acccordaance withh (d) aboove. (g) prohhibitts thhe ammortiisatiion oof gooodwiill aacquiired in aa bussinesss coombinnatioon annd innsteaad reequirres tthe ggoodwwill to bbe teestedd forr imppairmment annuuallyy, orr morre frrequeentlyy if evennts oor chhangees inn cirrcumsstancces iindiccate thatt thee assset mmightt be impaairedd, inn acccordaance withh IASS 36 Impaairmeent oof Asssetss. (hh) reequirres tthe aacquiirer to rreasssess the idenntifiicatiion aand mmeasuuremeent oof thhe accquirreess ideentiffiablle asssetss, liiabillitiees annd coontinngentt liaabiliitiess andd thee meaasureementt of the costt of the busiinesss commbinaationn if the acquuirerrs iinterrest in tthe nnet ffair valuue off thee iteems rrecoggniseed inn acccordaance withh (d) aboove eexceeeds tthe ccost of tthe ccombiinatiion. Any exceess rremaiiningg aftter tthat reasssesssmentt musst bee reccogniised by tthe aacquiirer immeediattely in pprofiit orr losss. (i) rrequiires discclosuure oof innformmatioon thhat eenablles uuserss of an eentittys finaanciaal sttatemmentss to evalluatee thee natture and finaanciaal efffectt of: (i) bussinesss coombinnatioons tthat weree efffecteed duuringg thee perriod; (iii) buusineess ccombiinatiions thatt werre efffectted aafterr thee ballancee sheeet ddate but befoore tthe ffinannciall staatemeents are authhorissed ffor iissuee; annd (iiii) somee bussinesss coombinnatioons tthat weree efffecteed inn preeviouus peeriodds. (j) rrequiires discclosuure oof innformmatioon thhat eenablles uuserss of an eentittys finaanciaal sttatemmentss to evalluatee chaangess in the carrryingg amoount of ggoodwwill duriing tthe pperiood. CChangges ffrom prevviouss reqquireementts IN8 TThe mmain channges fromm IASS 22 are desccribeed beelow. Metthod of aaccouuntinng INN9 Thhis IIFRS requuiress alll bussinesss coombinnatioons wwithiin itts sccope to bbe acccounnted for usinng thhe puurchaase mmethood. IIAS 222 peermittted busiinesss commbinaationns too be accoounteed foor ussing one of ttwo mmethoods: the poolling of iinterrestss metthod for combbinattionss claassiffied as uunitiings of iinterrestss andd thee purrchasse meethodd forr commbinaationns cllassiifiedd as acquuisittionss. Recoggnisiing tthe iidenttifiaable asseets aacquiired and liabbilitties and conttingeent lliabiilitiies aassummed IN10 Thiss IFRRS chhangees thhe reequirremennts iin IAAS 222 forr sepparattely recoognissing as ppart of aalloccatinng thhe coost oof a busiinesss commbinaationn: (a) lliabiilitiies ffor ttermiinatiing oor reeduciing tthe aactivvitiees off thee acqquireee; aand (b) ccontiingennt liiabillitiees off thee acqquireee. TThis IFRSS alsso cllariffies the critteriaa forr sepparattely recoognissing intaangibble aassetts off thee acqquireee ass parrt off alllocatting the costt of a coombinnatioon. IN11 Thiss IFRRS reequirres aan accquirrer tto reecognnise liabbilitties for termminatting or rreduccing the actiivitiies oof thhe accquirree aas paart oof alllocaatingg thee cosst off thee commbinaationn onlly whhen tthe aacquiiree has, at the acquuisittion datee, ann exiistinng liiabillity for resttructturinng reecognnisedd in accoordannce wwith IAS 37 PProviisionns, CContiingennt Liiabillitiees annd Coontinngentt Asssets. IASS 22 requuiredd an acquuirerr to recoognisse ass parrt off alllocatting the costt of a buusineess ccombiinatiion aa proovisiion ffor ttermiinatiing oor reeduciing tthe aactivvitiees off thee acqquireee thhat wwas nnot aa liaabiliity oof thhe accquirree aat thhe accquissitioon daate, provvidedd thee acqquireer saatisffied speccifieed crriterria. IN12 Thiss IFRRS reequirres aan accquirrer tto reecognnise sepaarateely tthe aacquiirees coontinngentt liaabiliitiess (ass deffinedd in IAS 37) at tthe aacquiisitiion ddate as ppart of aalloccatinng thhe coost oof a busiinesss commbinaationn, prrovidded ttheirr faiir vaaluess cann be meassuredd relliablly. SSuch conttingeent lliabiilitiies wwere, in accoordannce wwith IAS 22, subssumedd witthin the amouunt rrecoggniseed ass gooodwilll orr neggativve gooodwiill. IN13 IAS 22 rrequiired an iintanngiblle assset to bbe reecognnisedd if, andd onlly iff, itt wass proobablle thhat tthe ffuturre ecconommic bbeneffits attrributtablee to the asseet woould floww to the entiity, and its costt couuld bbe meeasurred rreliaably. Thee proobabiilityy reccogniitionn criiteriion iis noot inncludded iin thhis IIFRS becaause it iis allwayss connsideered to bbe saatisffied for intaangibble aassetts accquirred iin buusineess ccombiinatiions. Addditioonallly, tthis IFRSS inccludees guuidannce cclariifyinng thhat tthe ffair valuue off an intaangibble aassett acqquireed inn a bbusinness combbinattion can normmallyy be meassuredd witth suufficcientt relliabiilityy to quallify for recoognittion sepaarateely ffrom gooddwilll. Iff an intaangibble aassett acqquireed inn a bbusinness combbinattion has a fiinitee useeful lifee, thhere is aa rebbuttaable pressumpttion thatt itss faiir vaalue can be mmeasuured reliiablyy. Measuuringg thee ideentiffiablle asssetss acqquireed annd liiabillitiees annd coontinngentt liaabiliitiess