英文版《国际财务分析报告准则》

《国际财务报告准则第3号：企业合并》（最新英文版）

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《国际财务报告准则第3号：企业合并》（最新英文版）

IFRS 3

International Financial Reporting Standard 3 ：Business

Combinations

This version includes amendments resulting from IFRSs i ssued up to 31 December 2006.

IAS 22 Business Combinations was issued by the Internat ional Accounting Standards Committee in October 1998. I t was a revision of IAS 22 Business Combinations (issue d in December 1993), which replaced IAS 22 Accounting f or Business Combinations (issued in November 1983).

In April 2001 the International Accounting Standards Bo ard (IASB) resolved that all Standards and Interpretati ons issued under previous Constitutions continued to be applicable unless and until they were amended or withd rawn.

In March 2004 the IASB issued IFRS 3 Business Combinati ons. It replaced IAS 22 and three Interpretations:

IFRS 3

International Financial Reporting Standard 3 Business C ombinations (IFRS 3) is set out in paragraphs 1–87 and Appendices A–C. All the paragraphs have equal authori ty. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first ti me they appear in the Standard. Definitions of other te rms are given in the Glossary for International Financi al Reporting Standards. IFRS 3 should be read in the co

ntext of its objective and the Basis for Conclusions, t he Preface to International Financial Reporting Standar ds and the Framework for the Preparation and Presentati on of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a b asis for selecting and applying accounting policies in the absence of explicit

guidance.

IFRS 3

Introduction

IN1

International Financial Reporting Standard 3 Business C ombinations (IFRS 3) replaces IAS 22 Business Combinati ons. The IFRS also replaces the following Interpretations: .

SIC-9 Business Combinations—Classification either as A cquisitions or Unitings of Interests

.

SIC-22 Business Combinations—Subsequent Adjustment of Fair Values and Goodwill Initially Reported

.

SIC-28 Business Combinations—“Date of Exchange” and Fair Value of Equity Instruments.

Reasons for issuing the IFRS

IN2 IAS 22 permitted business combinations to be accoun ted for using one of two methods: the pooling of intere sts method or the purchase method. Although

IAS 22 restricted the use of the pooling of interests m ethod to business combinations classified as unitings o f interests, analysts and other users of financial stat ements indicated that permitting two methods of account ing for substantially similar transactions impaired the comparability of financial statements. Others argued t hat requiring more than one method of accounting for su ch transactions created incentives for structuring thos