第1页共158页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共158页《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.ItwasarevisionofIAS22BusinessCombinations(issuedinDecember1993),whichreplacedIAS22AccountingforBusinessCombinations(issuedinNovember1983).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InMarch2004theIASBissuedIFRS3BusinessCombinations.ItreplacedIAS22andthreeInterpretations:IFRS3InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)issetoutinparagraphs1–87andAppendicesA–C.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.TermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandard.DefinitionsofothertermsaregivenintheGlossaryforInternationalFinancialReportingStandards.IFRS3shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IFRS3第2页共158页第1页共158页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共158页IntroductionIN1InternationalFinancialReportingStandard3BusinessCombinations(IFRS3)replacesIAS22BusinessCombinations.TheIFRSalsoreplacesthefollowingInterpretations:.SIC-9BusinessCombinations—ClassificationeitherasAcquisitionsorUnitingsofInterests.SIC-22BusinessCombinations—SubsequentAdjustmentofFairValuesandGoodwillInitiallyReported.SIC-28BusinessCombinations—“DateofExchange”andFairValueofEquityInstruments.ReasonsforissuingtheIFRSIN2IAS22permittedbusinesscombinationstobeaccountedforusingoneoftwomethods:thepoolingofinterestsmethodorthepurchasemethod.AlthoughIAS22restrictedtheuseofthepoolingofinterestsmethodtobusinesscombinationsclassifiedasunitingsofinterests,analystsandotherusersoffinancialstatementsindicatedthatpermittingtwomethodsofaccountingforsubstantiallysimilartransactionsimpairedthecomparabilityoffinancialstatements.Othersarguedthatrequiringmorethanonemethodofaccountingforsuchtransactionscreatedincentivesforstructuringthosetransactionstoachieveadesiredaccountingresult,particularlygiventhatthetwomethodsproducequitedifferentresults.IN3Thesefactors,combinedwiththeprohibitionofthepoolingofinterestsmethodinAustralia,CanadaandtheUnitedStates,promptedtheInternationalAccountingStandardsBoardtoexaminewhether,giventhatfewcombinationswereunderstoodtobeaccountedforinaccordancewithIAS22usingthepoolingofinterestsmethod,itwouldbeadvantageousforinternationalstandardstoconvergewiththoseinAustraliaandNorthAmericabyalsoprohibitingthemethod.IN4Accountingforbusinesscombinationsvariedacrossjurisdictionsinotherrespectsaswell.Theseincludedtheaccountingforgoodwillandintangibleassetsacquiredinabusinesscombination,thetreatmentofanyexcessoftheacquirer’sinterestinthefairvaluesofidentifia...
