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时间:2020-03-05
《《国际财务报告准则第3号:企业合并》最新英文版(DOC 185页).doc》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、《国际财务报告准则第3号:企业合并》(最新英文版)0推荐《国际财务报告准则第3号:企业合并》(最新英文版) IFRS3InternationalFinancialReportingStandard3:BusinessCombinationsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2006.IAS22BusinessCombinationswasissuedbytheInternationalAccountingStandardsCommitteeinOctober1998.Itwasa
2、revisionofIAS22BusinessCombinations(issuedinDecember1993),whichreplacedIAS22AccountingforBusinessCombinations(issuedinNovember1983).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunless
3、anduntiltheywereamendedorwithdrawn.InMarch2004theIASBissuedIFRS3BusinessCombinations.ItreplacedIAS22andthreeInterpretations:IFRS3InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)issetoutinparagraphs1–87andAppendicesA–C.Alltheparagraphshaveequalauthority.Paragraphsinboldtype
4、statethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS3shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReporti
5、ngStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS3IntroductionIN1InternationalFinancialReportingStandard3Busine
6、ssCombinations(IFRS3)replacesIAS22BusinessCombinations.TheIFRSalsoreplacesthefollowingInterpretations:.SIC-9BusinessCombinations—ClassificationeitherasAcquisitionsorUnitingsofInterests.SIC-22BusinessCombinations—SubsequentAdjustmentofFairValuesandGoodwillInitiallyReported.SIC-28BusinessCombi
7、nations—“DateofExchange”andFairValueofEquityInstruments.ReasonsforissuingtheIFRSIN2IAS22permittedbusinesscombinationstobeaccountedforusingoneoftwomethods:thepoolingofinterestsmethodorthepurchasemethod.AlthoughIAS22restrictedtheuseofthepoolingofinte
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