IFRS3 国际财务报告准则第3号 英文版 简版

更新时间:2023-07-02 06:19:33 阅读: 评论:0

Technical Summary
This extract has been prepared by IASC Foundation staff and has not been approved by the IASB.  For the requirements reference must be made to International Financial Reporting Standards.
The objective of this IFRS is to specify the financial reporting by an entity when it undertakes a business combination.
A business combination is the bringing together of parate entities or business into one reporting entity. The result of nearly all business combinations is that one entity, the acquirer, obtains control of one or more other business, the acquiree. If an entity obtains control of one or more other entities that are not business, the bringing together of tho entities is not a business combination.
This IFRS:
(a)requires all business combinations within its scope to be accounted for by圣诞老人的图片
applying the purcha method.
呐的组词(b)requires an acquirer to be identified for every business combination within its
scope. The acquirer is the combining entity that obtains control of the other
握力combining entities or business.
(c)requires an acquirer to measure the cost of a business combination as the
aggregate of: the fair values, at the date of exchange, of asts given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree; plus any costs directly attributable to the combination.
(d)requires an acquirer to recogni parately, at the acquisition date, the acquiree’s碧血丹心的意思
identifiable asts, liabilities and contingent liabilities that satisfy the following recognition criteria at that date, regardless of whether they had been previously recognid in the acquiree’s financial statements:脚上有痣图解
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(i)in the ca of an ast other than an intangible ast, it is probable that any
associated future economic benefits will flow to the acquirer, and its fair value can be measured reliably;
(ii)in the ca of a liability other than a contingent liability, it is probable that an outflow of resources embodying economic benefits will be required to ttle
the obligation, and its fair value can be measured reliably; and (iii)in the ca of an intangible ast or a contingent liability, its fair value can be measured reliably.
(e)requires the identifiable asts, liabilities and contingent liabilities that satisfy the
above recognition criteria to be measured initially by the acquirer at their fair
values at the acquisition date, irrespective of the extent of any minority interest. (f)requires goodwill acquired in a business combination to be recognid by the
acquirer as an ast from the acquisition date, initially measured as the excess of the cost of the business combination over the acquirer’s interest in the net fair value of the acquiree’s identifiable asts, liabilities and contingent liabilities
recognid in accordance with (d) above.
(g)prohibits the amortisation of goodwill acquired in a business combination and
instead requires the goodwill to be tested for impairment annually, or more
frequently if events or changes in circumstances indicate that the ast might be impaired, in accordance with IAS 36 Impairment of Asts.
(h)requires the acquirer to reasss the identification and measurement of the
acquiree’s identifiable asts, liabilities and contingent liabilities and the
羲农measurement of the cost of the business combination if the acquirer’s interest in the net fair value of the items recognid in accordance with (d) above exceeds the cost of the combination. Any excess remaining after that reasssment must be recognid by the acquirer immediately in profit or loss.
(i)requires disclosure of information that enables urs of an entity’s financial
statements to evaluate the nature and financial effect of:
(i)business combinations that were effected during the period;
(ii)business combinations that were effected after the balance sheet date but before the financial statements are authorid for issue; and
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(iii)some business combinations that were effected in previous periods.
(j)requires disclosure of information that enables urs of an entity’s financial statements to evaluate changes in the carrying amount of goodwill during the
period.
A business combination may involve more than one exchange transaction, for example when it occurs in stages by successive share purchas. If so, each exchange transaction shall be treated parately by the acquirer, using the cost of the transaction and fair value information at the date of each exchange transaction, to determine the amount of any goodwill associated with that transaction. This results in a step-by-step comparison of the cost of the individual investments with the acquirer’s interest in the fair values of the acquiree’s identifiable asts, liabilities and contingent liabilities at each step.
If the initial accounting for a business combination can be determined only provisionally by the end o
f the period in which the combination is effected becau either the fair values to be assigned to the acquiree’s identifiable asts, liabilities or contingent liabilities or the cost of the combination can be determined only provisionally, the acquirer shall account for the combination using tho provisional values.  The acquirer shall recogni any adjustments to tho provisional values as a result of completing the initial accounting:
(a) within twelve months of the acquisition date; and
(b) from the acquisition date.

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