《国际财务报告准则第3号：企业合并》最新英文版（DOC 185页）.doc

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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