Subject IFRS US GAAP UK GAAP Pag
e Business combinations
Types All business combinations are acquisitions.
IFRS现在在BC准则正文中不承认merger
accounting。但是，IFRC对于共同控制下的收
购没有规定，留下了真空地带，根据原则推定，
企业可以选择merger accounting(亦即pooling
of interest)。Similar to IFRS.US对主要的
BC均采用购买法。但是，US
141里面有对共同控制下的收
购采用merger accounting(亦
即pooling of interest)的规定。
UK GAAP
permits
merger
accounting
where a
business
combination
meets
specified
criteria.
Mergers are
rare.
35
Purcha method–fair values on acquisition Fair value the asts,liabilities and contingent
liabilities of acquired entity.要进行FV exerci
Only recogni liabilities for restructuring
activities when the acquiree has an existing
liability at acquisition date.Prohibited from
recognising liabilities for further loss or other
costs expected to be incurred as a result of the
business combinations.这也是IAS37的内容。
另一个版本的说法：
Asts,liabilities and contingent liabilities of
acquired entity are fair valued.―与上面一致。
If control is obtained in a partial acquisition of a
subsidiary,the full fair value of asts,liabilities
and contingent liabilities,including portion
attributable to the minority(non-controlling)
interest,is recorded on consolidated balance
sheet.Goodwill is recognid as the residual
between the consideration paid and the
percentage of the business acquired.―具体的
会计计量方法―
Liabilities for restructuring activities are
recognid only when acquiree has an existing
liability at acquisition date.Liabilities
for future loss or other costs expected to be
incurred as a result of the business
combination cannot be recognid.―和前一个
版本一样，强调了对“重组provision”计提的
限制，这是IFRS3相比从前的IAS的一个重要
变化，所以要强调。
Similar to IFRS,but specific
国庆短信rules for acquired in-process
rearch and development
(generally expend)and
contingent liabilities.对于收购
的研发项目有特别规定－通常
是费用化。
Some restructuring liabilities
relating solely to the acquired
entity may be recognid in fair
value exerci if specific
高中数学解题方法criteria about restructuring
plans are met.－重组负债需要
满足特定条件才能纳入FV
qcc是什么意思
exerci的范围。
另一个版本的说法：
Similar to IFRS,except
minority interest is stated at
pre-acquisition carrying value
of net asts,and contingent
liabilities of the acquiree are
not recognid at the date of
acquisition.―这个补充说明：
1>在US GAAP下，MI-B/S
是按照被收购企业收购前
净资产账面价值来计算
的，亦即FV exerci不
影响收购前后的M/I。――
这可是天大的区别
啊！！！
2>并且，被收购企业的或有
负债，在收购日不能确
认。
Similar to
IFRS.
Similar to
IFRS.
Provisions
for future
reorganisatio
n and
integration
costs
expected
to be incurred
as a result
of the
acquisition do
not
affect fair
values at the
date
of acquisition.
35
e
Purcha method–contingent consideration 或有对价Include in cost of combination at
acquisition date if adjustment is
probable and can be measured
reliably.――如果可以可靠计量则包
括在收购日的收购成本中。
IFRS在某种程度上承认了“或有对
价”的计量，虽然还不是完全的FV
model。――FV model来计量“或有
对价”是IFRS下一步的方向。
Not recognid until the
contingency is resolved or the
amount is determinable.――
在不确定变得确定前不得确
认。
US GAAP尚不承认收购时或有
对价的确认。――直到所有的
不确定性因素消失/金额确定之
前，不得确认。
Similar to IFRS.
Reasonable
estimates of amounts
expected to be paid
should be included in
the cost of acquisition.
36
Purcha method minority interests at acquisition －MI State at minority’s proportion of the
net fair value of acquired identifiable
asts,liabilities and contingent
liabilities.－MI为其所占的FV以后的
可辨识资产、负债及或有负债的权益
部分。注意：Goodwill不得拓展
gross up给MI。所以，IFRS采用的
是部分MI Gross up。――但是，日
后发展的趋势是Goodwill也要gross
up给MI。
Generally state at share of pre-
acquisition carrying value of
net asts.－MI通常按照收购
前净资产的帐面价值份额确
认。―――――注意：US目前
采用的是收购FV exerci完全
不影响MI的方法。――以后随
着与IFRS convergence的进
行，两者必将更加接近。
State at share of fair
value of
net asts.
37
Purcha method-goodwill and intangible asts with indefinite uful lives 商誉及使用年限不确定的IA Capitali but do not amorti.
Review goodwill and indefinite-lived
intangible asts for impairment at
least annually at the cash-
generating unit level.确认但不得摊
销，至少每年评估其减值。
另一个版本的说法：
Capitalid but not amortid.
Goodwill and indefinite-lived
intangible asts are reviewed
for impairment at least annually at
either the cash-generating unit
(CGU)level or groups of CGUs,as
applicable.―补充说明了进行减值测
试的level也可以是groups of
CGUs.
Similar to IFRS;however,
impairment measurement
model is different.与IFRS基本
相同，只是减值计量的模型不
同。
另一个版本的说法：
Similar to IFRS,although the
level of impairment testing and
the impairment test itlf are
different.――总之是减值测试
的方法和level不同。
Capitali and amorti
over
uful life,normally not
longer
than20years.Indefinite
life may be ud in
certain circumstances
although an annual
impairment review is
required.UKGAAP仍为
比较老的概念：确认并摊
销，而且对于使用年限无
法确定的，人为规定了
20年的最长时间。
37
Purcha method–negative goodwill 负商誉Acquirer to reasss
the identification and
measurement of
acquiree’s identifiable
asts,liabilities and
contingent liabilities.
Any excess remaining
after that
reasssment is
recognid in income
statement
immediately.
－‘负商誉’这一概念
已经被取消。BC中一
旦出现‘负商誉’，企
业需谨慎地重新审视其
可辨认资产、负债及或
有负债的确认；如果真
的无误，将‘负商誉’
立即全额记入P/L（收
益）。
Reduce proportionately the fair
values assigned to noncurrent
莎丽服
asts(with certain exceptions).
Any excess is recognid in the
income statement immediately as
an extraordinary gain.
US GAAP的方法比较独特：成比例
地将负商誉分配至非流动资产（有
特定例外）以抵减非流动资产的
FV。
剩余部分当即确认为当期的
extraordinary gain。
另一个版本的说法：
Any excess after reasssment is
ud to reduce proportionately the
fair values assigned to non-current
asts(with certain exceptions).
Any remaining excess is
recognid in the income statement
immediately as an extraordinary
gain.
――这一补充了三点：
1>US下也要reasss；
2>先按比例抵减非流动资产的FV；
剩余的部分当即确认为损益
(extraordinary)。
Acquirer to reasss the
identification and
measurement of acquiree’s
parable asts,liabilities
and contingent liabilities.
Any excess remaining is
recognid as a negative
ast and recognid in the
income statement to match
depreciation of
nonmonetary asts.Any
excess over the fair value
of such asts is
recognid in the income
statement over the period
likely to benefit.UK－重新
审视，剩余部分在B/S确认
为一项负资产，并在损益表
中‘摊销’以match非货币
资产的折旧。如果负资产的
金额超过了非货币资产的
FV，在损益表中在“可能的
收益期间内”确认为收益。
38
Purcha method–subquent adjustments to fair values
FV之后的后续调整Fair values determined
on a provisional basis
can be adjusted
against goodwill within
12months of the
acquisition date.
Record subquent
adjustments in income
statement unless they
are to correct an error.
－FV完成（收购日）
之后的12个月内可以
调整FV，调整的结果
影响商誉（balance
hdcdvalue）的价值。12个
月以后的后续一般调整
在线英翻中记入当期损益表，12
个月以后的错误更正追
溯调整。
Similar to IFRS.Once the fair
value allocation is finalid,no
further changes are permitted
except for the resolution of known
英语pre-acquisition contingencies.FV
完成（收购日）之后，除非是收购
前已知的或有状况得到结论。
Record against goodwill the
adjustments made during the
allocation period relating to data for
which management was waiting to
complete the allocation.在调整期可
以影响商誉。
另一个版本的说法：
The adjustments made during the
allocation period relating to data for
which management was waiting to
complete the allocation are
recorded against goodwill.―与上面
第二句一样。
Similar to IFRS,although
fair
values can be adjusted
against goodwill until the
end of the first accounting
period starting after the
acquisition date.在FV完成
（收购日）后开始的第一个
会计期间结束前可以调整，
爱情是如此简单这与12个月略有差别。
38
Subject IFRS US GAAP UK GAAP Page
Purcha method–disclosure披露Disclosures include names
and descriptions of combining
entities,date of acquisition,
cost of combination,summary
of fair values and pre-
acquisition IFRS
values of asts and liabilities
acquired,and impact on
results and financial position
of acquirer.
similar
Similar to IFRS,with
additional disclosures
regarding the reasons
for the acquisition,and
details of allocations.需
要而外披露：
1>收购原因；
2>分配细节。
Similar to IFRS,but must
also prent table
showing book values,
accounting policy
adjustments,fair value
adjustments and fair
增长幅度
values of acquired asts
and liabilities.需要而外披
露一些信息。
39
Uniting of interests method Merger accounting Prohibited.
―IFRS3中禁止，但是对于
IFRS3没有规定的merger，企
业可以选用Merger
accounting
Same as IFRS.Permitted only where
specified criteria are met.
Criteria include size of
entities and low-level
limits on share
consideration.
41
Business combinations involving entities under common control 共同控制下的BC Not specifically addresd.
Entities elect and consistently
apply either purcha or
pooling-of-interest accounting
for all such transactions.
―肯定了上面对于merger
accounting的理解。企业可以
选用“购买法”或是
“pooling-of-interest”亦即
uniting of interest。
Generally recorded at
predecessor cost;the
u of predecessor cost
or fair value depends on
a number of criteria.
―与IFRS不同的是：美
国准则专门有规定了共
同控制下的BC的：通
常采用“BC前账面成本
入账”，亦即不进行FV
exerci――但是有特
定条件。
Business combinations involving entities under common control
IFRS
Does not specifically address such transactions.Entities should develop and apply consistently an
accounting policy;management can elect to apply purcha accounting or the pooling-of-interests
method to a business combination involving entities under common control.The accounting policy can be changed only when the criteria in IAS8are met.Related-party disclosures are ud to explain the impact of transactions with related parties on the financial statements.
――没有明确规定，企业自定政策并一贯采用。可以选用“购买法”或“Pooling-of-interest”
US GAAP
Specific rules exist for accounting for combinations of entities under common control.Such transactions are generally recorded at predecessor cost,reflecting the transferor’s carrying amount of the asts and liabilities transferred.The u of predecessor values or fair values depends on a number of individual
criteria.
――有明确的规定：通常按照predecessor（原来的股权持有者）的历史成本记录（不能进行FV
exerci）。但是到底是采用predecessor的历史成本还是FV，需要看特定的标准。
Business combinations
Types
A business combination involves the bringing together of parate entities or business into one reporting entity. Three types of business combination occur in practice.An acquisition is where one of the combining entities obtains control over the other,enabling an acquirer to be identified;this is the most common type of combination.
A uniting of interests(referred to as a pooling or merger)occurs where the shareholders of the combining entities join in substantially equal arrangements to share control.A group reorganisation can ari from transactions among entities that operate under common control.――三种类型的BC:1>收购；2>联合；3>集团内(共同控制下)重组。
另一个版本（大意基本一致）：A business combination involves the bringing together of parate entities or business into one reporting entity.IFRS and US GAAP require the u of the purcha
method of accounting for most business combination transactions.The most common type of combination is where one of the combining entities obtains control over the other.Other types of business combinations include:
•a joint venture-where the shareholders of the combining entities join in substantially equal arrangements to share
control;and
•group reorganisation,which generally aris from transactions among entities that operate under common control.
IFRS Business combinations are always accounted for as acquisitions.IFRS requires the purcha method of accounting to be ud to portray the financial effect of an acquisition.The specific IFRS guidance
about business combinations excludes from its scope transactions among entities under common
control.Where such transactions occur,IFRS allows entities to develop a reliable accounting policy
that is relevant to the decision-making needs of urs.Entities should first consider requirements and
guidance in other international standards and interpretations dealing with similar issues and then the
content of the IASB’s Framework.Entities may consider the pronouncements of other standard-tting
bodies that u a similar conceptual framework to the IASB’s,so long as they do not conflict with the
IASB’s sources of guidance.――IFRS对于集团内(共同控制下)重组没有规定，要求企业自行确定政
策。原则上将企业可以用pooling of interest的方法。
另一个版本补充：IFRS3excludes from its scope business combinations involving entities under
common control,formation of joint ventures,business combinations involving mutual entities and
business combinations by contract alone.
US GAAP Requires the u of the purcha method of accounting for all business combinations.Transfers of net asts or shares of entities under common control are accounted for at predecessor book basis.――
US GAAP对于共同控制下重组是有明文规定的。
UK GAAP UK GAAP allows merger accounting where a business combination meets the specified criteria of a merger.In addition,there is specific guidance for group reorganisations.
