实施后审议：国际财务报告准则第3号——企业合并(IFRS3)各国反馈意见总结的中文翻译
IFRS3 国际财务报告准则第3号 英文版 简版
Technical SummaryThis 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 separate entities or businesses into one reporting entity. The result of nearly all business combinations is that one entity, the acquirer, obtains control of one or more other businesses, the acquiree. If an entity obtains control of one or more other entities that are not businesses, the bringing together of those entities is not a business combination.This IFRS:(a)requires all business combinations within its scope to be accounted for byapplying the purchase method.(b)requires an acquirer to be identified for every business combination within itsscope. The acquirer is the combining entity that obtains control of the othercombining entities or businesses.(c)requires an acquirer to measure the cost of a business combination as theaggregate of: the fair values, at the date of exchange, of assets 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 recognise separately, at the acquisition date, the acquiree’sidentifiable assets, liabilities and contingent liabilities that satisfy the following recognition criteria at that date, regardless of whether they had been previously recognised in the acquiree’s financial statements:(i)in the case of an asset other than an intangible asset, it is probable that anyassociated future economic benefits will flow to the acquirer, and its fair value can be measured reliably;(ii)in the case of a liability other than a contingent liability, it is probable that an outflow of resources embodying economic benefits will be required to settlethe obligation, and its fair value can be measured reliably; and (iii)in the case of an intangible asset or a contingent liability, its fair value can be measured reliably.(e)requires the identifiable assets, liabilities and contingent liabilities that satisfy theabove recognition criteria to be measured initially by the acquirer at their fairvalues at the acquisition date, irrespective of the extent of any minority interest. (f)requires goodwill acquired in a business combination to be recognised by theacquirer as an asset 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 assets, liabilities and contingent liabilitiesrecognised in accordance with (d) above.(g)prohibits the amortisation of goodwill acquired in a business combination andinstead requires the goodwill to be tested for impairment annually, or morefrequently if events or changes in circumstances indicate that the asset might be impaired, in accordance with IAS 36 Impairment of Assets.(h)requires the acquirer to reassess the identification and measurement of theacquiree’s identifiable assets, liabilities and contingent liabilities and themeasurement of the cost of the business combination if the acquirer’s interest in the net fair value of the items recognised in accordance with (d) above exceeds the cost of the combination. Any excess remaining after that reassessment must be recognised by the acquirer immediately in profit or loss.(i)requires disclosure of information that enables users of an entity’s financialstatements 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 authorised for issue; and(iii)some business combinations that were effected in previous periods.(j)requires disclosure of information that enables users of an entity’s financial statements to evaluate changes in the carrying amount of goodwill during theperiod.A business combination may involve more than one exchange transaction, for example when it occurs in stages by successive share purchases. If so, each exchange transaction shall be treated separately 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 assets, liabilities and contingent liabilities at each step.If the initial accounting for a business combination can be determined only provisionally by the end of the period in which the combination is effected because either the fair values to be assigned to the acquiree’s identifiable assets, liabilities or contingent liabilities or the cost of the combination can be determined only provisionally, the acquirer shall account for the combination using those provisional values. The acquirer shall recognise any adjustments to those provisional values as a result of completing the initial accounting:(a) within twelve months of the acquisition date; and(b) from the acquisition date.。
企业会计准则政策变化及后续规定
企业会计准则政策变化及后续规定近些年来，企业会计准则政策变化频繁，这主要是因为随着经济全球化的加深和市场环境的快速变化，对会计准则的要求也随之调整。
以下是一些企业会计准则政策变化及其后续规定的详细介绍：1.国际财务报告准则（IFRS）的引入：IFRS是一套全球通用的会计准则，由国际会计准则理事会（IASB）制定，旨在提供高质量的财务报告，使投资者和利益相关者能够更好地了解和比较各个企业的财务状况和业绩。
我国自2005年起开始引入IFRS，对上市公司和国有大型企业实施。
2.企业合并会计处理规定的调整：随着全球经济一体化的推进，企业合并的现象越来越普遍，对于企业合并后的资产、负债、所有者权益以及利润的会计处理也提出了更高的要求。
我国于2024年颁布了《企业会计准则第33号－企业并购会计处理》等相关规定，明确了企业合并会计处理的具体方法和要求。
3.长期股权投资会计处理规定的调整：随着股权投资市场的发展和我国对外投资的逐渐放开，长期股权投资的会计处理也面临着挑战。
我国于2024年颁布了《企业会计准则第22号－长期股权投资会计处理》等相关规定，要求企业对长期股权投资进行公允价值计量，并按照实际发生的经济利益进行会计确认和处理。
4.金融工具会计准则的修订：金融工具是企业非常重要的一种资产，会计处理对于企业的财务报告具有重要影响。
我国于2024年实施了《企业会计准则第42号－金融工具会计处理》等相关规定，将金融工具分为三个分类，并分别采取公允价值计量、摊余成本计量和成本计量三种计量方法。
5.收入会计处理政策的调整：收入是企业的核心经营活动，其会计处理方法对企业的财务报告和业绩评价具有重要影响。
我国于2024年颁布了《企业会计准则第18号－收入会计处理》等相关规定，明确了收入的确认时间、确认条件、确认方法以及相关披露要求。
综上所述，企业会计准则政策变化及后续规定主要是为了适应经济全球化的要求，提高财务报告的透明度和可比性，确保投资者和利益相关者能够获得准确、公正的信息。
国际会计准则理事会对企业合并会计处理进行重大修订【会计实务操作教程】
二、《国际财务报告准则第 3 号——企业合并》的主要变化 1. 术语变化。修改后的 IFRS 3 在术语方面的变化主要有两个方面：一 是将购买法（purchase method）改称购并法（acquisition method），因 为并非所有企业均由“购买”引致，通过股票交换或其他合约形式同样 可以实现对另一主体的控制，从而实现会计意义上的企业合并；二是将 少数股东权益（minority interests）改称非控制权益（non-
一、企业合并项目的简要历史沿革 2001年，通过对国际会计准则委员会（IASC）的改组，成立了国际会 计准则理事会（IASB）。IASB成立之初，就把企业合并作为其最早运作的 一个重要项目，原因是企业合并的会计实务在全球范围内差异颇大、备 受关注。尽管 IASC以及相关国家会计准则制定者先前已进行了十几年的 研究，但企业合并会计处理的多样性依然存在。2001年 IASB成立时， FASB已发布 SFAS 141，取消了权益结合法，并将商誉由摊销改为减值测 试。SFAS 141发布后，IASB收到了来自欧盟、澳大利亚的大量请求，要 求 IASB改变对商誉的会计处理，因为与使用美国会计准则相比，使用国
7. 投资的部分处置。如果购并方处置其在被购并方的投资并因此而失 去控制权，应按公允价值重新计量其剩余权益，公允价值与账面价值之 间的差额作为处置利得或损失确认为损益，并视情况分别采用《国际会 计准则 27号——合并财务报表和单独财务报表》、《国际会计准则第 28 号——联营中的投资》或《国际会计准则第 39号——金融工具：确认和 计量》对剩余权益进行后续会计处理。
财务管理-《国际财务报告准则第3号：企业合并》最新英
《国际财务报告准则第3号：企业合并》（最新英文版）《国际财务报告准则第3号：企业合并》（最新英文版）IFRS 3International Financial Reporting Standard 3 ：Business binationsThis version includes amendments resulting from IFRSs issued up to 31 Dece mber 20XX.IAS 22 Business binations was issued by the International Accounting Standard s mittee in October 1998. It was a revision of IAS 22 Business binations (issu ed in December 1993), which replaced IAS 22 Accounting for Business binatio ns (issued in November 1983).In April 20XX the International Accounting Standards Board (IASB) resolved t hat all Standards and Interpretations issued under previous Constitutions continu ed to be applicable unless and until they were amended or withdrawn.In March 20XX the IASB issued IFRS 3 Business binations. It replaced IAS 2 2 and three Interpretations:IFRS 3International Financial Reporting Standard 3 Business binations (IFRS 3) is set out in paragraphs 1–87 and Appendices A–C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. Definition s of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 3 should be read in the context of its objective and the Basi s for Conclusions, the Preface to International Financial Reporting Standards an d the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provid es a basis for selecting and applying accounting policies in the absence of exp licitguidance.IFRS 3IntroductionIN1International Financial Reporting Standard 3 Business binations (IFRS 3) replac es IAS 22 Business binations. The IFRS also replaces the following Interpretations: .SIC-9 Business binations—Classification either as Acquisitions or Unitings of I nterests.SIC-22 Business binations—Subsequent Adjustment of Fair Values and Goodwil l Initially Reported.SIC-28 Business binations—“Date of Exchange”and Fair Value of Equity Instr uments.Reasons for issuing the IFRSIN2 IAS 22 permitted business binations to be accounted for using one of two methods: the pooling of interests method or the purchase method. Although IAS 22 restricted the use of the pooling of interests method to business binatio ns classified as unitings of interests, analysts and other users of financial state ments indicated that permitting two methods of accounting for substantially sim ilar transactions impaired the parability of financial statements. Others argued t hat requiring more than one method of accounting for such transactions created incentives for structuring those transactions to achieve a desired accounting re sult, particularly given that the two methods produce quite different results.IN3 These factors, bined with the prohibition of the pooling of interests metho d in Australia, Canada and the United States, prompted the International Accou nting Standards Board to examine whether, given that few binations were unde rstood to be accounted for in accordance with IAS 22 using the poolingof interests method, it would be advantageous for international standards to con verge with those in Australia and North America by also prohibiting the method.IN4 Accounting for business binations varied across jurisdictions in other respe cts as well. These included the accounting for goodwill and intangible assets acquired in a business bination, the treatment of any excess of the acquirer’s i nterest in the fair values of identifiable net assets acquired over the cost of th ebusiness bination, and the recognition of liabilities for terminating or reducing t he activities of an acquiree.IN5 Furthermore, IAS 22 contained an option in respect of how the purchase method could be applied: the identifiable assets acquired and liabilities assumed could be measured initially using either a benchmark treatment or an allowedalternative treatment. The benchmark treatment resulted in the identifiable asse ts acquired and liabilities assumed being measured initially at a bination of fair values (to the extent of the acquirer’s ownership interest) and pre-acquisition carrying amounts (to the extent of any minority interest). The allowed alternati ve treatment resulted in the identifiable assets acquired and liabilities assumed IFRS 3being measured initially at their fair values as at the date of acquisition. The Board believes that permitting similar transactions to be accounted for in dissi milar ways impairs the usefulness of the information provided to users of finan cial statements, because both parability and reliability are diminished.IN6Therefore, this IFRS has been issued to improve the quality of, and seek inter national convergence on, the accounting for business binations,including: (a) the method of accounting for business binations; (b) the initial m easurement of the identifiable assets acquired and liabilities and contingent liabi lities assumed in a business bination; (c) the recognition of liabilities for termi nating or reducing the activities of an acquiree; (d) the treatment of any exces s of the acquirer’s interest in the fair values of identifiable net assets acquired in a business bination over the cost of the bination; and (e) the accounting fo r goodwill and intangible assets acquired in a business bination. Main features of the IFRSIN7 This IFRS:(a) requires all business binations within its scope to be accounted for by appl ying the purchase method.(b) requires an acquirer to be identified for every business bination within its s cope. The acquirer is the bining entity that obtains control of theother bining entities or businesses.(c) requires an acquirer to measure the cost of a business bination as the aggr egate of: the fair values, at the date of exchange, of assets given,liabilities incurred or assumed, and equity instruments issued by the acquirer, i n exchange for control of the acquiree; plus any costs directly attributable to t he bination.(d) requires an acquirer to recognise separately, at the acquisition date, the acq uiree’s identifiable assets, liabilities and contingent liabilities that satisfy the fol lowing recognition criteria at that date, regardless of whether they had been pr eviously recognised in the acquiree’s financial statements:(i) in the case of an asset other than an intangible asset, it is probable that an y associated future economic benefits will flow to the acquirer, and its fair val ue can be measured reliably;(ii) in the case of a liability other than a contingent liability, it is probable tha t an outflow of resources embodying economic benefits will be required to sett le the obligation, and its fair value can be measured reliably; and(iii) in the case of an intangible asset or a contingent liability, its fair value c an be measured reliably.(e) requires the identifiable assets, liabilities and contingent liabilities that satisf y the above recognition criteria to be measured initially by the acquirer at thei r fair values at the acquisition date, irrespective of the extent of any minority interest.(f) requires goodwill acquired in a business bination to be recognised by the a cquirer as an asset from the acquisition date, initially measured as the excess of the cost of the business bination over the acquirer’s interest in the net fair value of the acquiree’s identifiable assets, liabilities and contingent liabilities re cognised in accordance with (d) above.(g) prohibits the amortisation of goodwill acquired in a business bination and i nstead requires the goodwill to be tested for impairment annually, ormore frequently if events or changes in circumstances indicate that the asset m ight be impaired, in accordance with IAS 36 Impairment of Assets.(h) requires the acquirer to reassess the identification and measurement of the acquiree’s ide ntifiable assets, liabilities and contingent liabilities and the measurement of the cost of the business bination if the acquirer’s interest in th e net fair value of the items recognised in accordance with (d) above exceeds the cost of the bination. Any excess remaining after that reassessment must be recognised by the acquirer immediately in profit or loss.(i) requires disclosure of information that enables users of an entity’s financial statements to evaluate the nature and financial effect of:(i) business binations that were effected during the period; (ii) business binatio ns that were effected after the balance sheet date but before the financial state ments are authorised for issue; and (iii) some business binations that were effe cted in previous periods.(j) requires disclosure of information that enables users of an entity’s financial statements to evaluate changes in the carrying amount ofgoodwill during the period. Changes from previous requirementsIN8 The main changes from IAS 22 are described below. Method of accountin gIN9 This IFRS requires all business binations within its scope to be accounted for using the purchase method. IAS 22 permitted business binations to be accounted for using one of two methods: the pooling of interests method for b inations classified as unitings of interests and the purchase method for binations classified as acquisitions.ies assumedIN10This IFRS changes the requirements in IAS 22 for separately recognising as pa rt of allocating the cost of a business bination:(a) liabilities for terminating or reducing the activities of the acquiree; and (b) contingent liabilities of the acquiree.This IFRS also clarifies the criteria for separately recognising intangible assets of the acquiree as part of allocating the cost of a bination.IN11This IFRS requires an acquirer to recognise liabilities for terminating or reduci ng the activities of the acquiree as part of allocating the cost of the bination o nlywhen the acquiree has, at the acquisition date, an existing liability for restructu ring recognised in accordance with IAS 37 Provisions, Contingent Liabilities an d Contingent Assets. IAS 22 required an acquirer to recognise as part of alloc ating the cost of a business bination a provision for terminating or reducing th eactivities of the acquiree that was not a liability of the acquiree at the acquisit ion date, provided the acquirer satisfied specified criteria.IN12This IFRS requires an acquirer to recognise separately the acquiree’s contingent liabilities (as defined in IAS 37) at the acquisition date as part of allocating t hecost of a business bination, provided their fair values can be measured reliably. Such contingent liabilities were, in accordance with IAS 22, subsumedwithin the amount recognised as goodwill or negative goodwill.IN13IAS 22 required an intangible asset to be recognised if, and only if, it was pr obable that the future economic benefits attributable to the asset would flow to theentity, and its cost could be measured reliably. The probability recognition crite rion is not included in this IFRS because it is always considered to be satisfie dfor intangible assets acquired in business binations. Additionally, this IFRS incl udes guidance clarifying that the fair value of an intangible asset acquired in a business bination can normally be measured with sufficient reliability to quali fy for recognition separately from goodwill. If an intangible asset acquiredin a business bination has a finite useful life, there is a rebuttable presumption that its fair value can be measured reliably.s assumedIN14IAS 22 included a benchmark and an allowed alternative treatment for the initi al measurement of the identifiable net assets acquired in a business bination, and therefore for the initial measurement of any minority interests. This IFRS requires the acquiree’s identifiabl e assets, liabilities and contingent liabilities recognised as part of allocating the cost of the bination to be measured initiall y by the acquirer at their fair values at the acquisition date. Therefore, any minority interest in the acquiree is stated a t the minority’s proportion of the ne t fair values of those items. This is consistent with IAS 22’s allowed alternativ etreatment.Subsequent accounting for goodwillIN15This IFRS requires goodwill acquired in a business bination to be measured aft er initial recognition at cost less any accumulated impairment losses. Therefore, the goodwill is not amortised and instead must be tested for impair ment annually, or more frequently if events or changes in circumstances indicate that it might be impaired. IAS 22 required acquired goodwill to be sy stematically amortised over its useful life, and included a rebuttable presumption that its useful life could not exceed twenty years from initial reco gnition.Excess of acquirer’s interest in the net fair value of acquiree’s identifiable asse ts, liabilities and contingent liabilities over costIN16This IFRS requires the acquirer to reassess the identification and measurement of the acquiree’s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the bination if, at the acquisition date, the acquire r’s interest in the net fair value of those items exceeds the cost of the mbinati on. Any excess remaining after that reassessment must be recognised by the ac quirer immediately in profit or loss. In accordance with IAS 22, any excess of the acquirer’s interest in the net fair value of the identifiable assets and liabil ities acquired over the cost of the acquisition was accounted for as negative goodwill as follows:(a) to the extent that it related to expectations of future losses and expenses id entified in the acquirer’s acquisition plan, it was required to be carried forward and recognised as ine in the same period in which the future losses a nd expenses were recognised.(b) to the extent that it did not relate to expectations of future losses and exp enses identified in the acquirer’s acquisition plan, it was required to be recognised as ine as follows:(i) for the amount of negative goodwill not exceeding the aggregate fair value of acquired identifiable non-monetary assets, on a systematicbasis over the remaining weighted average useful life of the identifiable deprec iable assets.(ii) for any remaining excess, immediately.International Financial Reporting Standard 3Business binationsObjectiveThe objective of this IFRS is to specify the financial reporting by an entity w hen it undertakes a business bination. In particular, it specifies that all business binations should be accounted for by applying the purchase method. Therefore, the acquirer recognises the acquiree’s identifiable assets, liabilities and conting ent liabilities at their fair values at the acquisition date, and also recognises go odwill, which is subsequently tested for impairment rather than amortised.Scope2 Except as described in paragraph 3, entities shall apply this IFRS when acco unting for business binations.3 This IFRS does not apply to:(a) business binations in which separate entities or businesses are brought toget her to form a joint venture.(b) business binations involving entities or businesses under mon control.(c) business binations involving two or more mutual entities.(d) business binations in which separate entities or businesses are brought toget her to form a reporting entity by contract alone without the obtaining ofan ownership interest (for example, binations in which separate entities are bro ught together by contract alone to form a dual listedcorporation). Identifying a business bination4 A business bination is the bringing together of separate entities or businesses into one reporting entity. The result of nearly all business binations is that one entity, the acquirer, obtains control of one or more other businesses, the a cquiree. If an entity obtains control of one or more other entities that are not businesses, the bringing together of those entities is not a business bination. When an entity acquires a group of assets or net assets that does not constitute abusiness, it shall allocate the cost of the group between the individual identifia ble assets and liabilities in the group based on their relative fair values at the acquisition date.5A business bination may be structured in a variety of ways for legal, taxation or other reasons. It may involve the purchase by an entity of the equity of an otherentity, the purchase of all the net assets of another entity, the assumption of t he liabilities of another entity, or the purchase of some of the net assets of an otherentity that together form one or more businesses. It may be effected by the iss ue of equity instruments, the transfer of cash, cash equivalents or other assets, or abination thereof. The transaction may be between the shareholders of the binin g entities or between one entity and the shareholders of another entity.It may involve the establishment of a new entity to control the bining entities or net assets transferred, or the restructuring of one or more of the bining entities.6A business bination may result in a parent-subsidiary relationship in which the acquirer is the parent and the acquiree a subsidiary of the acquirer. In such circumstances, the acquirer applies this IFRS in its consolidated financial state ments. It includes its interest in the acquiree in any separate financial statemen ts it issues as an investment in a subsidiary (see IAS 27 Consolidated and Sep arate Financial Statements).7A business bination may involve the purchase of the net assets, including any goodwill, of another entity rather than the purchase of the equity of the other entity. Such a bination does not result in a parent-subsidiary relationship.8Included within the definition of a business bination, and therefore the scope o f this IFRS, are business binations in which one entity obtains control of another entity but for which the date of obtaining control (ie the acquisition da te) does not coincide with the date or dates of acquiring an ownership interest (ie thedate or dates of exchange). This situation may arise, for example, when an inv estee enters into share buy-back arrangements with some of its investors and, a s aresult, control of the investee changes.9This IFRS does not specify the accounting by venturers for interests in joint v entures (see IAS 31 Interests in Joint Ventures).Business binations involving entities under mon control10A business bination involving entities or businesses under mon control is a bus iness bination in which all of the bining entities or businesses areultimately controlled by the same party or parties both before and after the bu siness bination, and that control is not transitory.11A group of individuals shall be regarded as controlling an entity when, as a re sult of contractual arrangements, they collectively have the power to govern its financial and operating policies so as to obtain benefits from its activities. The refore, a business bination is outside the scope of this IFRS when the same group of individuals has, as a result of contractual arrangements, ultimate colle ctive power to govern the financial and operating policies of each of the bining entities so as to obtain benefits from their activities, and that ultimate c ollective power is not transitory.12An entity can be controlled by an individual, or by a group of individuals acti ng together under a contractual arrangement, and that individual or group of individuals may not be subject to the financial reporting requirements of IFRSs. Therefore, it is not necessary for bining entities to be included as part of the same consolidated financial statements for a business bination to be regarded a s one involving entities under mon control.312. IASCFIFRS 3The extent of minority interests in each of the bining entities before and after the business bination is not relevant to determining whether thebination involves entities under mon control. Similarly, the fact that one of the bining entities is a subsidiary that has been excluded from theconsolidated financial statements of the group in accordance with IAS 27 is no t relevant to determining whether a bination involves entities under mon control.Method of accounting14All business binations shall be accounted for by applying the purchase method.15The purchase method views a business bination from the perspective of the bin ing entity that is identified as the acquirer. The acquirer purchases netassets and recognises the assets acquired and liabilities and contingent liabilities assumed, including those not previously recognised by the acquiree.The measurement of the acquirer’s assets and liabilities is not affected by the t ransaction, nor are any additional assets or liabilities of the acquirer recognised as a result of the transaction, because they are not the subjects of the transacti on.Application of the purchase method16Applying the purchase method involves the following steps:(a) identifying an acquirer;(b) measuring the cost of the business bination; and(c) allocating, at the acquisition date, the cost of the business bination to the a ssets acquired and liabilities and contingent liabilities assumed.Identifying the acquirer17An acquirer shall be identified for all business binations. The acquirer is the b ining entity that obtains control of the other bining entitiesor businesses.18Because the purchase method views a business bination from the acquirer’s per spective, it assumes that one of the parties to the transaction can be identified as the acquirer.19Control is the power to govern the financial and operating policies of an entity or business so as to obtain benefits from its activities. A bining entity shall b epresumed to have obtained control of another bining entity when it acquires m ore than one-half of that other entity’s voting rights, unless it can bedemonstrated that such ownership does not constitute control. Even if one of t he bining entities does not acquire more than one-half of the voting rights of another bining entity, it might have obtained control of that other entity if, as a result of the bination, it obtains:(a) power over more than one-half of the voting rights of the other entity by virtue of an agreement with other investors; or(b) power to govern the financial and operating policies of the other entity un der a statute or an agreement; or(c) power to appoint or remove the majority of the members of the board of directors or equivalent governing body of the other entity; or(d) power to cast the majority of votes at meetings of the board of directors o r equivalent governing body of the other entity.20Although sometimes it may be difficult to identify an acquirer, there are usuall y indications that one exists. For example:(a) if the fair value of one of the bining entities is significantly greater than t hat of the other bining entity, the entity with the greater fairvalue is likely to be the acquirer;(b) if the business bination is effected through an exchange of voting ordinary equity instruments for cash or other assets, the entity giving upcash or other assets is likely to be the acquirer; and(c) if the business bination results in the management of one of the bining ent ities being able to dominate the selection of themanagement team of the resulting bined entity, the entity whose management i s able so to dominate is likely to be the acquirer.21In a business bination effected through an exchange of equity interests, the entity that issues the equity interests is normally the acquirer. However, all pertinent facts and circumstances shall be considered to determine which of the bining entities has the power to govern the financial and operating policiesof the other entity (or entities) so as to obtain benefits from its (or their) activ ities.In some business binations, monly referred to as reverse acquisitions, the acquirer is the entity whose equity interests have been acquired and the issuing entity is the acquiree. This might be the case when, for example, a private ent ityarranges to have itself ‘acquired’ by a smaller public entity as a means of obtaining a stock exchange listing. Although legally the issuing public entity isregarded as the parent and the private entity is regarded as the subsidiary, the legal subsidiary is the acquirer if it has the power to govern the financial and operating policies of the legal parent so as to obtain benefits from its activities. monly the acquirer is the larger entity; however, the facts and circumstances surrounding a bination sometimes indicate that a smaller entity acquires a larger entity. Guidance on the accounting for reverse acquisitions is provided i nparagraphs B1–B15 of Appendix B.22When a new entity is formed to issue equity instruments to effect a business bination, one of the bining entities that existed before the binationshall be identified as the acquirer on the basis of the evidence available.23Similarly, when a business bination involves more than two biningentities, one of the bining entities that existed before the bination shallbe identified as the acquirer on the basis of the evidence available. Determinin gthe acquirer in such cases shall include a consideration of, amongst other thing s,which of the bining entities initiated the bination and whether the assetsor revenues of one of the bining entities significantly exceed those ofthe others.314. IASCFIFRS 3Cost of a business bination24The acquirer shall measure the cost of a business bination as the aggregate of: (a)the fair values, at the date of exchange, of assets given, liabilities incurredor assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree; plus(b)any costs directly attributable to the business bination.25The acquisition date is the date on which the acquirer effectively obtains contr olof the acquiree. When this is achieved through a single exchange transaction, t hedate of exchange coincides with the acquisition date. However, a business bination may involve more than one exchange transaction, for examplewhen it is achieved in stages by successive share purchases. When this occurs: (a)the cost of the bination is the aggregate cost of the individual transactions; and(b)the date of exchange is the date of each exchange transaction (ie the date that each individual investment is recognised in the financial statementsof the acquirer), whereas the acquisition date is the date on which the acquirer obtains control of the acquiree.26Assets given and liabilities incurred or assumed by the acquirer in exchange fo rcontrol of the acquiree are required by paragraph 24 to be measured at their f airvalues at the date of exchange. Therefore, when settlement of all or any part ofthe cost of a business bination is deferred, the fair value of that deferred ponent shall be determined by discounting the amounts payable to their present value at the date of exchange, taking into account any premium or discount likely to be incurred in settlement.27The published price at the date of exchange of a quoted equity instrument provides the best evidence of the instrument’s fair value and shall be used, ex ceptin rare circumstances. Other evidence and valuation methods shall be considere donly in the rare circumstances when the acquirer can demonstrate that the published price at the date of exchange is an unreliable indicator of fair value, and that the other evidence and valuation methods provide a more reliable measure of the equity instrument’s fair value. The published price at the date ofexchange is an unreliable indicator only when it has been affected by the thin nessof the market. If the published price at the date of exchange is an unreliable。
《国际财务报告准则年度改进2011-2013(征求意见稿)》主要内容简介
《国际财务报告准则年度改进2011-2013（征求意见稿）》主要内容简介 2012年11月20日，国际会计准则理事会发布《国际财务报告准则年度改进2011-2013（征求意见稿）》，对下表中各准则项目的相关问题在全球征求意见。
准则名称修订主题《国际财务报告准则第1号--首次采用国际财务报告准则》有效的国际财务报告准则的含义《国际财务报告准则第3号--企业合并》合营企业的范围排除《国际财务报告准则第13号--公允价值计量》第52段（投资组合的排除）的范围《国际会计准则第40号--投资性房地产》将房地产分类为投资性房地产或自用房地产时对《国际财务报告准则第3号--企业合并》与《国际会计准则第40号--投资性房地产》关系的澄清 就上述修订，国际会计准则理事会拟就以下两方面问题征求意见：一是你是否同意这种修改？如果不同意，你是否有其他建议？二是你是否同意修改的过渡办法与生效日期?如不同意,请说明理由并给出建议的过渡办法或生效日期。
一、对《国际财务报告准则第1号--首次采用国际财务报告准则》的修订当新准则已经发布但未强制执行前(该准则允许提前采用),《国际财务报告准则第1号--首次采用国际财务报告准则》未明确说明首份财务报表是否可以采用该新准则.理事会建议:应当允许但不强制采用该新准则。
二、对《国际财务报告准则第3号--企业合并》的修订本次修订主要澄清了该准则的适用范围：由于《国际财务报告准则第11号--合营安排》的发布，将原适用范围排除中的合营企业改为合营安排（包括合营企业和共同经营），并且明确仅排除合营安排自身的财务报表。
征求意见稿要求本次修订适用于在2014年1月1日以后开始的年度期间，允许提前采纳；适用本修订时应当按照《国际会计准则第8号--会计政策、会计估计和差错变更》进行追溯调整。
三、对《国际财务报告准则第13号--公允价值计量》的修订 根据《国际财务报告准则第13号--公允价值计量》，如果一组金融资产和金融负债以市场风险净头寸或信贷风险净头寸为基础进行管理，则允许主体以净额计量该组金融资产或金融负债的公允价值。
审计师对企业财务报告审查意见【三篇】
审计师对企业财务报告审查意见【三篇】审计师对企业财务报告审查意见第一篇：审计师意见的基本要素审计师对企业财务报告进行审查时，会就其财务状况、财务报表的准确性和公允性等方面发表审查意见。
以下是审计师意见的基本要素：1. 审查的范围：审计师应明确指出自己对财务报告进行审查的范围，包括审查的时间段和审查的对象。
审查的范围：审计师应明确指出自己对财务报告进行审查的范围，包括审查的时间段和审查的对象。
2. 审核依据：审计师应说明其审查的依据，包括对企业的财务记录、内部控制制度、财务报表等的审核过程。
审核依据：审计师应说明其审查的依据，包括对企业的财务记录、内部控制制度、财务报表等的审核过程。
3. 审查标准：审计师应明确说明其审查依据所依据的准则和标准，例如国际财务报告准则（IFRS）或国家会计准则。
审查标准：审计师应明确说明其审查依据所依据的准则和标准，例如国际财务报告准则（IFRS）或国家会计准则。
4. 审查结果：审计师应就财务报告的真实性、完整性、公允性等方面发表审查结果的意见，一般分为无保留意见、保留意见、否定意见和无法表示意见。
审查结果：审计师应就财务报告的真实性、完整性、公允性等方面发表审查结果的意见，一般分为无保留意见、保留意见、否定意见和无法表示意见。
5. 其他补充信息：审计师可以在审查意见中提供其他相关的信息，例如关于重大会计估计的披露、财务报告的格式等说明。
其他补充信息：审计师可以在审查意见中提供其他相关的信息，例如关于重大会计估计的披露、财务报告的格式等说明。
第二篇：审计师意见的种类审计师意见根据对财务报告的审查结果不同，分为不同的类型。
1. 无保留意见：当审计师认为财务报告真实、准确、完整并符合适用的会计准则时，会发表无保留意见。
这是最为理想的审计意见类型。
无保留意见：当审计师认为财务报告真实、准确、完整并符合适用的会计准则时，会发表无保留意见。
这是最为理想的审计意见类型。
2. 保留意见：当审计师不能完全确认某些重要事项对财务报告的影响时，会发表保留意见。
财务报告分析国内外动态(3篇)
第1篇随着全球经济的不断发展，财务报告作为企业对外展示其财务状况和经营成果的重要手段，越来越受到关注。
本文将从国内外动态的角度，对财务报告进行分析，探讨其发展趋势和变化。
一、国际动态1. 国际财务报告准则（IFRS）的推广与应用近年来，随着全球化的深入发展，国际财务报告准则（IFRS）逐渐成为各国财务报告的标准。
IFRS相较于我国现行的企业会计准则，更加注重财务信息的透明度和可比性。
以下是IFRS在国内外的一些动态：（1）我国积极推动IFRS的引进与实施。
为提高我国企业财务报告的国际可比性，我国政府积极推动IFRS的引进与实施。
目前，我国上市公司已全面实施IFRS。
（2）IFRS在全球范围内的应用不断扩大。
越来越多的国家和地区开始采用IFRS，如欧盟、澳大利亚、新加坡等。
此外，IFRS在国际金融市场的地位也日益凸显。
2. 国际审计准则的改革为提高审计质量，国际审计与鉴证准则委员会（IAASB）对国际审计准则进行了改革。
以下是改革的一些动态：（1）加强审计师的独立性。
改革后的准则要求审计师在审计过程中保持独立性，以确保审计结果的客观性。
（2）强化审计师的职业责任。
改革后的准则要求审计师对审计过程中的错误和遗漏承担更多的责任。
（3）提高审计师的专业能力。
改革后的准则要求审计师具备更高的专业素养，以应对日益复杂的财务报告环境。
二、国内动态1. 企业会计准则的修订与完善为适应我国经济发展的需要，我国企业会计准则不断进行修订与完善。
以下是修订与完善的一些动态：（1）提高财务信息的透明度和可比性。
修订后的准则更加注重财务信息的真实性和完整性，以增强投资者对我国企业的信心。
（2）加强与国际财务报告准则的衔接。
修订后的准则在许多方面与国际财务报告准则保持一致，以提高我国企业财务报告的国际可比性。
（3）关注新兴行业和领域的会计处理。
修订后的准则针对新兴行业和领域的会计处理问题，提出了具体的指导意见。
2. 财务报告监管的加强为提高财务报告质量，我国政府加强了对财务报告的监管。
国际财务报告准则
国际财务报告准则国际财务报告准则 (International Financial Reporting Standards, IFRS) 是由国际会计准则委员会 (International Accounting Standards Board, IASB) 制定并发布的，用于规范企业会计报告的国际标准。
IFRS的广泛应用对于全球经济的发展起到了至关重要的作用。
本文将从IFRS的发展历程、相关概念和应用、影响以及挑战等方面进行分析。
一、IFRS的发展历程IFRS的发展可以追溯到20世纪70年代，当时国际上各国会计准则的差异导致了国际财务报告的不一致性，对全球经济产生了负面影响。
为了解决这一问题，国际会计准则委员会于2001年发布了第一份IFRS，标志着IFRS的诞生和全球推广的开始。
随着时间的推移，IASB不断修订和更新IFRS，以适应不断变化的商业环境和会计准则的要求。
二、IFRS的相关概念和应用IFRS涵盖了一系列的会计准则和规定，旨在确保企业在财务报告中提供准确、一致和可比较的信息。
其中，最重要的概念是财务报表的基本假设、会计要素、计量规则和财务报表格式。
IFRS要求企业按照公允价值计量、实质经济事项反映以及持续经营等原则进行财务报告。
IFRS的应用范围不仅包括上市公司，还包括私营企业和非盈利组织等。
各国可以根据自身法律法规的要求决定是否采用IFRS，但无论采用与否，都需要考虑与国际标准的兼容性和对全球资本市场的影响。
三、IFRS对全球经济的影响IFRS的广泛应用对全球经济产生了积极的影响。
首先，IFRS确保了全球财务报告的一致性，提高了跨国企业的财务信息比较和衡量的准确性。
这为投资者和其他利益相关者创造了更好的决策条件，促进了国际投资和跨境交易的发展。
其次，IFRS的应用促进了全球金融市场的融合和互联互通。
由于财务报表基于统一的会计准则编制，投资者可以更方便地比较不同国家和地区企业的财务状况和业绩。
对IFRS3企业合并认识论文
对IFRS3企业合并的认识与思考中图分类号：f270 文献标识：a 文章编号：1009-4202(2011)06-000-01摘要世界范围内掀起的企业合并浪潮，对全球经济与社会的进步产生了深刻的影响，也对当代会计中合并报表理论与实务发展不断提出新的挑战，国际财务报告准则委员会（ifrs）于2008年再次修订了国际财务报告《企业合并准则》（ifrs3），以更好指导企业提供有用的集团会计信息。
近年来我国一直对国际上合并报表的方法最新发展情况进行大量借鉴，并积极展开了相关理论和实践的探索，在2007年颁布了我国的《企业合并》（cas20）和《合并财务报表》具体会计准则。
关键词企业合并准则国际财务报告准则企业合并2008年1月10日，国际会计准则理事会(iasb)发布了《国际财务报告准则第3号——企业合并》修订版（“ifrs 3（2008年修订版）”）。
自2009年7月1日或以后日期开始的年度财务报表内的企业合并都必须采用上述准则修订版。
修订版的ifrs3较之修订前的企业合并准则主要在范围、定义及术语、并购成本、或有对价等方面做出了变更：随着我国企业体制改革的加快，市场上出现越来越多的企业合并实例，因此，规范企业合并会计准则就显得更加重要。
我国财政部于2006年发布了《企业会计准则第20号——企业合并》的会计准则，并于2007年1月1日开始实施。
进行我国企业合并准则与国际财务报告准则的比较研究，对于我们理解、贯彻企业合并会计准则有着积极意义。
目前，不同的国家对企业合并会计的理论和实务上还存在着许多的差异，我国的会计准则和国际财务报告相比仍然存在着需要完善的地方。
通过中国企业合并会计准则与国际财务报告企业合并准则的对比分析，我们可以发现差异的根本分歧在于我国是权益结合法和购买法并用，而ifrs3仅允许使用购买法。
而两种方法会给企业带来不同的影响和后果，主要表现为会计后果和经济后果。
我们认为，这两种方法会对企业合并产生的会计后果有如下方面：1.企业合并报表数据可能相去甚远，通常情况下评估的资产公允价值整体偏高，使用权益结合法会磨灭这些增值；2.会使会计信息的相关性可能被削弱，购买法根植于实际公平交易和交换价值，提供的信息与现实市场更具有相关性，而权益结合法会由于账面价值与公允价值不一致而使披露的信息可能与事实相反，削弱了相关性；3.会使会计信息的可比性下降；4.可能影响成本与效益原则的平衡，权益结合法工作量较小，成本较低，但信息不全，对报表使用者受益较少；购买法则与之相反。
国际财务报告准则第3号-企业合并
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Measurement period
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Determining what is part of the business combination transaction
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AcquisitionEASUREMENT AND ACCOUNTING
© IFRS Foundation
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IFRS 3
International Financial Reporting Standard 3 Business Combinations (IFRS 3) is set out in paragraphs 1–68 and Appendices A–C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the IFRS. Definitions of other terms are given in the Glossary for International Financial Reporting Standards. IFRS 3 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
我国企业合并准则与最新国际财务报告准则比较
我国企业合并准则与最新国际财务报告准则比较[摘要]国际会计准则理事会(IASB)于2008年1月10日发布了修订后的《国际财务报告准则第3号——企业合并》(IFILS 3)和《国际会计准则第27号——合并财务报表和单独财务报表》(IAS 27)，对合并术语、分步合并、合并费用等内容进行了重大修订。
本文将重点比较我国现行企业合并准则和企业合并报表准则与修订后的国际财务报告准则的不同，并提出相应的建议。
[关键词]企业合并准则；国际财务报告准则；权益结合法；建议[文献标识码]A[文章编号]1673-0194(2009)19-0023-03国际会计准则理事会(IASB)于2008年1月10日发布了进行重大修订后的《国际财务报告准则第3号一企业合并》(IFRS 3)和《国际会计准则第27号——合并财务报表和单独财务报表》(IAS 27)，并于2008年7月1日生效。
本文将重点比较我国现行企业合并准则和企业合并报表准则与修订后的国际财务报告准则的不同，并提出相应的建议。
一、我国企业合并准则制定的背景和现实意义随着我国市场经济的逐步建立，国际竞争力不断增强，企业合并作为一种重要的企业产权交易形式，已成为企业从资产经营向资本经营转化的有效扩张手段。
1995年我国财政部发布了《合并会计报表暂行规定》，1996年财政部发布了《企业兼并有关财务问题的暂行规定》和《企业合并准则》的征求意见稿，1997年发布了《企业兼并有关会计处理问题暂行规定》。
近年来企业并购日趋复杂，在企业合并会计政策方面不断提出新的问题，使得企业会计行为缺乏完善的会计准则指导，在这种现实下，要求制定相关会计准则来规范企业合并业务的呼声日益高涨，企业合并准则应运而生。
财政部从我国会计准则与国际接轨的前提出发，在借鉴国际财务报告准则的基础上，为了规范企业合并的确认、计量和相关信息的披露，于2006年2月发布了《企业会计准则第20号——企业合并》(以下简称企业合并准则)和《企业会计准则第33号——合并财务报表》(以下简称合并财务报表准则)，对企业合并行为进行了规范。
各国财务报告差异分析(3篇)
第1篇一、引言随着全球化的深入发展，各国企业之间的业务往来日益频繁，财务报告作为企业经济活动的反映，其重要性不言而喻。
然而，由于各国会计准则、会计政策以及税收制度等方面的差异，各国财务报告呈现出显著的差异。
本文将对各国财务报告差异进行分析，以期为我国企业进行国际财务管理提供参考。
二、各国财务报告差异的表现形式1. 会计准则差异各国会计准则的制定与实施，受其经济体制、文化背景、法律体系等因素的影响。
以下列举几个具有代表性的差异：（1）收入确认原则：美国采用权责发生制，而我国采用收付实现制。
（2）固定资产折旧：美国采用直线法，而我国允许采用加速折旧法。
（3）存货计价方法：美国允许采用后进先出法，而我国仅允许采用先进先出法。
2. 会计政策差异会计政策是企业根据会计准则和实际情况，对会计处理方法的选择。
以下列举几个具有代表性的差异：（1）研发费用资本化：美国允许将研发费用资本化，而我国不允许。
（2）长期股权投资核算方法：美国采用成本法，而我国采用权益法。
（3）金融工具的会计处理：美国采用公允价值计量，而我国采用历史成本计量。
3. 税收制度差异税收制度是各国政府调控经济的重要手段，以下列举几个具有代表性的差异：（1）企业所得税：美国采用累进税率，而我国采用比例税率。
（2）增值税：美国实行消费税，而我国实行增值税。
（3）税收优惠政策：各国对高新技术企业、外资企业等实行不同程度的税收优惠政策。
三、各国财务报告差异的原因分析1. 经济体制差异各国经济体制的差异是导致财务报告差异的重要原因。
如我国实行社会主义市场经济体制，强调公有制为主体，而美国实行资本主义市场经济体制，强调私有制为主体。
2. 文化背景差异文化背景的差异对会计准则、会计政策的选择产生影响。
如我国注重稳健性原则，而美国注重公允价值原则。
3. 法律体系差异法律体系差异导致各国会计准则、税收制度的差异。
如美国法律体系较为完善，会计准则制定和实施较为严格。
国际规定会计制度代码(3篇)
第1篇一、引言随着全球经济的不断发展，跨国公司和国际组织的增多，国际会计准则的统一成为了一种必然趋势。
为了提高会计信息的可比性和透明度，国际会计准则委员会（IASC）于2001年正式更名为国际财务报告准则基金会（IFRS Foundation），并发布了国际财务报告准则（International Financial Reporting Standards，简称IFRS）。
本文将详细介绍国际规定会计制度代码——国际财务报告准则。
二、国际财务报告准则概述1. 制定背景20世纪80年代以来，全球经济一体化进程加快，跨国公司和国际组织的增多，对会计信息的需求日益增长。
为了满足这一需求，国际会计准则的制定成为一种趋势。
1990年，IASC正式成立，旨在制定一套全球通用的会计准则。
2. 目标和原则IFRS的目标是提高全球会计信息的可比性和透明度，促进资本市场的稳定和发展。
为实现这一目标，IFRS遵循以下原则：（1）一致性：IFRS要求企业在编制财务报表时，遵循统一的会计准则。
（2）真实性：IFRS要求企业提供的会计信息真实、客观、完整。
（3）相关性：IFRS要求会计信息与用户的决策相关。
（4）可理解性：IFRS要求会计信息易于理解。
（5）可比性：IFRS要求会计信息在不同企业和不同国家之间具有可比性。
3. IFRS体系IFRS体系包括以下部分：（1）国际财务报告准则（IFRS）：包括具体准则和概念框架。
（2）国际会计准则（IAS）：IFRS的前身，现已并入IFRS。
（3）国际会计准则解释委员会（IFRIC）：负责解释IFRS。
（4）国际财务报告解释委员会（IFES）：负责解释IFRS和IAS。
（5）国际财务报告准则咨询委员会（IFAC）：负责监督IFRS的制定和实施。
三、国际财务报告准则的主要内容1. 财务报表编制基础IFRS要求企业编制资产负债表、利润表、现金流量表和所有者权益变动表。
这些报表反映了企业的财务状况、经营成果和现金流量。
财政部关于征求《实施后审议：国际财务报告准则第3号——企业合并（IFRS3）》意见的函
财政部关于征求《实施后审议：国际财务报告准则第3号——企业合并（IFRS3）》意见的函文章属性•【公布机关】财政部•【公布日期】2014.02.19•【分类】征求意见稿正文关于征求《实施后审议：国际财务报告准则第3号——企业合并（IFRS3）》意见的函财会便〔2014〕5号各有关单位：2014年1月，国际会计准则理事会（IASB）发布了《实施后审议：国际财务报告准则——第3号企业合并（IFRS3）》（以下简称征询稿），向全球征询审议信息。
为深入参与国际财务报告准则的制定，推动我国会计准则持续国际趋同，请你单位对征询稿中所列问题作出答复，并于2014年3月15日前书面反馈我司。
我司将在整理、汇总和分析各方意见的基础上，代表财政部向IASB反馈中国的意见。
同时，我们也鼓励以你单位名义直接向IASB反馈意见。
征询稿的英文全文和主要内容简介（中文）可在财政部会计准则委员会（）或者财政部网站（/kjs“工作通知”栏目）下载。
主要内容简介仅供参考，与英文不一致之处请以英文为准。
反馈意见不限于文中所提问题，并请注意结合我国具体情况，最好能有案例支持。
感谢你单位对国际财务报告准则反馈意见工作的支持！联系人：财政部会计司制度二处王虹电话：************地址：北京市西城区三里河南三巷3号财政部会计司，100820传真：************电子邮箱：****************.cn附件：1、实施后审议：国际财务报告准则第3号（IFRS3）企业合并（英文）2、实施后审议：国际财务报告准则第3号（IFRS3）企业合并主要内容简介（中文）财政部会计司2014年2月19日。
实施后审议：国际财务报告准则第3号——企业合并(IFRS3)各国反馈意见总结的中文翻译
每个问题的意见反馈二、业务的定义问题2（1）您认为，企业合并和资产购买，采用不同的会计处理，有无好处？有何好处？理事会认为正是由于将两项交易区分开，采用不同的会计处理方式，才有了商誉的确认。
总体意见：有好处。
主要有以下几点好处：A：管理层必须呈现企业合并形成的会计账户，并且呈现合并的价值。
B：业务和资产购买区分开来十分有必要，因为一项业务的价值应该大于其各部分价值之和。
这也是商誉确认的原因。
C：因为两项交易的商业性质不同。
D：资产购买在现实中更为普遍发生，它需要一种相对简单、理解性较强的会计处理方法，历史成本法更适合这种频繁且常规的交易；而企业合并通常不经常发生，而且更加复杂，所以它需要一种包含很多考虑因素的会计处理方法。
比如需要考虑：资产的确认和价值的计量，商誉的存在等。
E：企业合并会计准则明确的给出了被并购企业价值的评估方法，通过编制财务报告，使使用者能够明确的了解合并后形成的新主体的价值。
F：这样使得管理层更加关注并购的价格，因为并购的目的就是获得两个合并主体间的协同效应，而为了获得这种协同效应所支付的溢价就是商誉。
所以管理层需要仔细审视并购所获得的资产、所要承担的负债，以及并购以后能够获得的商誉。
但是还有人提出异议：他们希望IASB能够重新审视将两种交易的会计处理区分开来，因此造成的递延所得税、或有支出、合并/购买成本上的不同是否真的恰当。
而且有时候实务中难以区分到底是资产购买还是企业合并。
还有些人认为毫无益处，因为商誉的本质是不变的，确认不确认只是与业务的定义有关，按照目前准则中对业务的定义，在资产购买中确实不太可能存在商誉，但是如果你不这么定义业务，那么资产购买中产生了商誉，也没有理由不去确认。
所以他们认为你区分开来没啥意义。
还增加了报表编制者的成本。
（2）您在判断某一交易是否构成业务时，有何实际困难？您进行相关判断时主要考虑哪些因素？面临的主要困难是：A：并购得到的工艺流程在总体流程中的重要性和相对价值的评估很困难。
各国会计信息披露制度(3篇)
第1篇一、引言会计信息披露制度是现代市场经济体系的重要组成部分，它关系到企业财务状况的透明度、投资者的利益保护以及市场的公平、公正。
随着全球经济的不断融合，各国会计信息披露制度也在不断发展和完善。
本文将对各国会计信息披露制度进行比较研究，以期为我国会计信息披露制度的改革提供参考。
二、各国会计信息披露制度概述1. 美国美国的会计信息披露制度以《美国会计准则》（U.S. GAAP）为核心。
美国会计准则体系包括财务会计准则委员会（FASB）发布的财务会计准则、美国注册会计师协会（AICPA）发布的审计准则和财务会计概念框架等。
美国会计信息披露制度注重信息披露的全面性和透明度，要求企业披露充分、准确、及时的信息。
2. 英国英国的会计信息披露制度以《国际财务报告准则》（IFRS）为基础。
英国会计准则委员会（ASC）于2005年宣布，英国上市公司将逐步采用IFRS。
英国会计信息披露制度强调信息披露的真实性、公正性和完整性，要求企业披露与财务状况、经营成果和现金流量相关的信息。
3. 德国德国的会计信息披露制度以《德国会计准则》（HGB）和《德国公司法案》为核心。
德国会计准则体系包括一般准则、行业准则和公司准则等。
德国会计信息披露制度注重披露的全面性和详尽性，要求企业披露与财务状况、经营成果和现金流量相关的详细信息。
4. 日本日本的会计信息披露制度以《日本企业会计准则》（J-GAAP）为基础。
日本会计准则体系包括基本准则、行业准则和公司准则等。
日本会计信息披露制度强调信息披露的真实性、公正性和完整性，要求企业披露与财务状况、经营成果和现金流量相关的信息。
5. 我国我国的会计信息披露制度以《企业会计准则》和《公司法》为核心。
我国会计准则体系包括基本准则、具体准则和准则解释等。
我国会计信息披露制度注重披露的全面性和透明度，要求企业披露与财务状况、经营成果和现金流量相关的信息。
三、各国会计信息披露制度比较1. 信息披露原则美国、英国、德国、日本和我国的会计信息披露制度都遵循真实性、公正性、完整性、及时性和可比性等原则。
国内外财务报告分析对比(3篇)
第1篇随着全球化进程的加快，企业之间的跨国经营日益普遍，财务报告作为企业财务状况和经营成果的重要反映，对于投资者、债权人、政府等利益相关者来说至关重要。
本文将从国内外财务报告的编制准则、披露内容、分析方法和监管环境等方面进行对比分析。
一、编制准则对比1. 国际财务报告准则（IFRS）国际财务报告准则是由国际会计准则理事会（IASB）制定，旨在为全球范围内的企业提供一套统一的财务报告准则。
IFRS强调财务报告的透明度、可比性和可靠性，以促进全球资本市场的有效运作。
2. 美国通用会计准则（US GAAP）美国通用会计准则是由美国财务会计准则委员会（FASB）制定，主要用于规范美国上市公司的财务报告。
US GAAP强调财务报告的真实性、公正性和一致性，以保障投资者和债权人权益。
3. 中国企业会计准则（CAS）中国企业会计准则是由中国财政部制定，旨在规范中国企业财务报告的编制和披露。
CAS在借鉴IFRS的基础上，结合我国实际情况进行了调整，以适应我国市场经济的发展。
二、披露内容对比1. 资产负债表IFRS、US GAAP和CAS在资产负债表的编制上基本一致，都要求企业披露资产、负债和所有者权益的构成及变动情况。
2. 利润表在利润表的编制上，IFRS和US GAAP要求企业披露营业收入、营业成本、营业利润、利润总额和净利润等信息。
CAS在利润表的编制上与IFRS和US GAAP基本一致，但在某些项目上有所调整。
3. 现金流量表IFRS、US GAAP和CAS在现金流量表的编制上基本一致，都要求企业披露经营活动、投资活动和筹资活动产生的现金流量。
4. 所有者权益变动表IFRS、US GAAP和CAS在所有者权益变动表的编制上基本一致，都要求企业披露所有者权益的变动情况。
三、分析方法对比1. 比率分析国内外财务报告分析中，比率分析是最常用的方法。
IFRS、US GAAP和CAS都要求企业披露一系列财务比率，如流动比率、速动比率、资产负债率、毛利率、净利率等。
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每个问题的意见反馈二、业务的定义问题2（1）您认为，企业合并和资产购买，采用不同的会计处理，有无好处？有何好处？理事会认为正是由于将两项交易区分开，采用不同的会计处理方式，才有了商誉的确认。
总体意见：有好处。
主要有以下几点好处：A：管理层必须呈现企业合并形成的会计账户，并且呈现合并的价值。
B：业务和资产购买区分开来十分有必要，因为一项业务的价值应该大于其各部分价值之和。
这也是商誉确认的原因。
C：因为两项交易的商业性质不同。
D：资产购买在现实中更为普遍发生，它需要一种相对简单、理解性较强的会计处理方法，历史成本法更适合这种频繁且常规的交易；而企业合并通常不经常发生，而且更加复杂，所以它需要一种包含很多考虑因素的会计处理方法。
比如需要考虑：资产的确认和价值的计量，商誉的存在等。
E：企业合并会计准则明确的给出了被并购企业价值的评估方法，通过编制财务报告，使使用者能够明确的了解合并后形成的新主体的价值。
F：这样使得管理层更加关注并购的价格，因为并购的目的就是获得两个合并主体间的协同效应，而为了获得这种协同效应所支付的溢价就是商誉。
所以管理层需要仔细审视并购所获得的资产、所要承担的负债，以及并购以后能够获得的商誉。
但是还有人提出异议：他们希望IASB能够重新审视将两种交易的会计处理区分开来，因此造成的递延所得税、或有支出、合并/购买成本上的不同是否真的恰当。
而且有时候实务中难以区分到底是资产购买还是企业合并。
还有些人认为毫无益处，因为商誉的本质是不变的，确认不确认只是与业务的定义有关，按照目前准则中对业务的定义，在资产购买中确实不太可能存在商誉，但是如果你不这么定义业务，那么资产购买中产生了商誉，也没有理由不去确认。
所以他们认为你区分开来没啥意义。
还增加了报表编制者的成本。
（2）您在判断某一交易是否构成业务时，有何实际困难？您进行相关判断时主要考虑哪些因素？面临的主要困难是：A：并购得到的工艺流程在总体流程中的重要性和相对价值的评估很困难。
比如一种特殊的例子：我们只购买了某个工艺流程的一部分，这时必须判断购买的这一部分和没有购买的那一部分对于整体流程来说是不是必须的，能否影响到最后的产出，还是只是一个无关紧要的部分。
B：当一项购买中既包含资产又包含业务时，难以判断它到底是资产购买还是企业合并。
所以有些人认为，按照主导因素归为某一类或者将两者拆开处理相对合理，但是这很难做到。
C：IFRS3对业务的定义过于宽泛，资产购买和企业合并的区分确认很困难。
D：准则中提到“可以被当做一项业务来处理”这样的用词根本不能帮助我们确定哪些交易事项属于业务。
因为只要是企业合并，就涉及到了特别的会计处理方法E：当收购的实体不产生收益的时候，就要仔细的判断到底是不是一项业务。
F：在定义中说明了业务包含的三个要素，但是后面又说不一定包含所有要素，这样导致概念定义含糊不清，似乎无所不包。
H: IFRS 3(2008)强调，应该关注市场参与者（market participant）是否有能力购买业务，并且有能力整合这些资产，以产生产出。
但是准则没有对market participant做出定义，对于某些参与者，他们有能力整合这些资产，从而可以认定为一项业务；但是同样的资产组合，某些人就无法组合，也就不能定义为一项业务，还是不具有确定性。
I：A购买了B的资产，而且还另外签订了两份协议：比如供应合同和研发合同，如果将三者结合在一起看，就是一项业务，但是分开看，又是两项资产购买。
F：判定是不是一项业务，还是出于现实的考虑，一般因素都是：战略的考虑，收购方的合并目标等，而不是看准则的定义。
考虑的主要因素有：1、大量雇员的转移往往预示着这是一项企业合并2、有的人回复说他们有一种方法，就是自问三个问题：(i)这组资产能够独立运作吗？(ii)这组资产生产出来的产品有交易市场吗?(iii)这组资产有自己的管理者吗？能够独立核算吗？3、评估一项额外服务是否能产生现金流，第三方可以很容易的提供这种方法（有专业的评估机构），如果第三方可以很容易的评估出来，那么我们就能很容易的来推断是否属于企业合并。
4、还有的反馈者发现，在美国，大部分购买业务都作为企业合并进行会计处理，而在欧洲，一般是作为资产购买进行会计处理三、公允价值问题3（1）您认为IFRS3(2008)对公允价值计量的披露要求是否充分？这些披露要求有什么不足？A：大部分人认为公允价值计量能够最大程度上提供有用的信息，包括在并购日管理者如何支配投资者的权益，以及到底获得了多少资产，承担了多少负债。
不足是：这样不利于对公司增长的判断，有些公司的增长是有机增长，即通过自身经营逐步实现的增长，而有些公司的增长可能是通过并购实现的，因为每次并购都会涉及到公允价值的评估。
B：有些分析师认为根本不应该重新评估被并购的资产，以将它们提高到现时的公允价值，分析师们在预测资产的潜在收益时也没有考虑这些调整。
因为对于一项被并购资产，虽然说重估它们的公允价值（一般大于其账面价值）具有合理性，但是它们是被出售的，这就传递了一种负面的信息（因为在实际中，分析师们认为，比如被并购后的企业的每股真实价值是15元/股，也没有人会出到15元的价格，因为既然是被卖掉的，就说明可能已经无利可图了）。
所以并购方不应该估如此之高的价值。
（也就是说，资本市场上认为，既然你是被卖掉的，就说明已经无利可图了，否则你怎么会出售呢？所以并购方不应该重估那么高的公允价值，因为以后被并购资产的盈利能力很可能达不到这个重估值。
）C：有些人认为，同时披露被并购方资产和负债的公允价值以及并购前的账面价值会更有用。
D：有些人认为，公允价值计量可以帮助我们更好的理解发生的并购交易。
（以公允价值计量，可以反映交易双方的出价，也就是搞清楚在现在的时点上，我到底付出了多少，又获得了多少）（比如甲（100万美元）收购了乙（一条生产线），如果只看账面价值，不重估公允价值，我们不知道这条生产线在目前到底值多少钱。
也就无法评价这项交易是否划得来，甲的管理层是否没花冤枉钱，乙的管理层是否卖出了尽可能高的价钱。
）（2）在企业合并会计处理中，运用IFRS进行公允价值计量时遇到的最大困难是什么？A：很多报表编制者反馈说，企业合并编制报表很困难，需要花费大量的时间，而且还需要独立的专业评估专家参与，从而使得报表编制成本昂贵。
B：很多人认为，在进行公允价值计量的过程中最大的困难是：从商誉中分离出来的无形资产的确认和计量。
（即单独确认和计量无形资产）。
主要因为缺少足够可靠和可观测的数据。
难以用公允价值计量的无形资产主要有：非合同制的无形资产，没有活跃市场的无形资产，处于发展早期的无形资产（比如一项刚刚起步的技术，难以评估未来收益）。
当存在多项无形资产时，比如商标权，客户关系和客户名单，不仅需要分别对它们进行计量，而且还要确定它们之间的相互关系。
可辨认净资产=可辨认的有形资产+需单独确认的无形资产商誉=并购方支付的对价-被并购方可辨认净资产的公允价值C：很多人认为最大的困难是：准则中规定的不同资产评估方法的应用以及各项资产输入参数的确定（即权重难以确定）。
他们认为主要的问题是，准则规定参考一个叫做“独立公允价值”的估值模型，但是这个模型在实际中很难应用，因为很多资产太特殊了，它们没有市价，没有可观测的交易记录。
所以难以估价。
D：很多人认为，支付对价的公允价值被高估了，而且很难验证。
在医疗保健行业尤其如此。
这个行业有一个显著特征，一种药物在正式产业化投入市场之前，它的研发阶段可能会历经十年以上。
这就导致它的研发分为各个里程碑式的完成阶段。
所以在该行业的并购业务中，难以判断支付的对价是否公允。
E：一些人认为最大的挑战有两个：（1）在计量长期准备（或有资产和或有负债）的公允价值的时候，会出现问题。
因为按照IAS3的规定，准备在并购日计量其公允价值，而按照IAS37《准备、或有资产和或有负债》的规定，准备要在资产负债表日按照相应方法计量（不是公允价值）。
这两项准则规定不一致，就会导致准备计量的显著差异，从而影响并购日后的损益。
（2）还有一项不匹配就是，由不利因素导致的或有义务/或有负债，应该在并购日予以确认。
但是对于一些会产生不利影响但是并不复杂的合同，按照重要性原则，只是调整当期损益，而不再予以确认。
这也是3和37两项要求的不一致。
F：一些咨询公司认为，实务中的困难有：难以可靠计量未来现金流；并购过程发生的费用归属问题（资本化还是费用化）；在新东家的战略下被并购方价值的评估（跟单独评估被并购方的价值有很大差异）；或有支出的处理。
G：公允价值计量在估价和审计方面还有以下困难：（1）或有对价——因为并购业务中涉及到或有对价，情况复杂又有很大的不确定性。
所以或有对价的公允价值难以准确计量。
（2）或有负债——虽然有很多种股价方法，但是由于结果具有很大的不确定性，其公允价值还是很难计量，因为这些方法的应用都是建立在众多假设之上的。
（3）单独确认的无形资产估值——由于评估方法和评估人员水平有限，在大部分实际例子中，这些无形资产并不会产生单独的现金流，只有作为一个整体才可以，所以确定它们的公允价值需要作出一系列困难的假定。
（4）分步取得（分步实现合并）——当现有投资的股份没有报价时，难以准确评估所持股份的公允价值。
比如A原持有B公司20%的股权，现在增加为持股70%，实现并购，在并购日，是应该只评估这20%股权的公允价值呢？还是B公司整体公允价值的20%？因为这涉及到控制权溢价的问题。
（一般20%股权的公允价值≠整体公允价值的20%）（5）非控制性权益——也是控制权溢价问题。
如果被并购企业的股份没有报价，就难以确定其每股价格，因为任何控制性权益都存在控制权溢价的问题。
（6）金融负债——对被合并企业的上市金融负债而言，企业合并消息的宣布会影响其在资本市场上的报价（比如公司公开发行的债券）。
因为购买者的实力会传递一种积极的信息，使得人们感觉到被并购者的信用增强，或者说违约风险降低。
在取得控制权时，这些报价会作为负债公允价值评估的一个标准。
那么问题来了……对于非上市金融负债，在合并日也要考虑这个问题吗？也要像上市金融负债一样做相应调整吗？如果要，那么具体怎么做调整呢？这些都是没有解决的难题。
（7）实体的对价——大多数情况下，企业合并宣告的日期和真正取得控制权的日期之间会有延迟。
当被并购方是一家上市公司时，合并的消息发出后，它的股价就会反映资本市场对这一协同效应的预期，发生变动。
所以等到实际取得控制权日再确认计量被并购方的公允价值，很可能不能准确反映这项交易。
（当时A和B双方在达成收购协议的时候，B的股价还没变动，所以实际应该入账的B的可辨认净资产的公允价值跟准则要求的是不一样的）（3）针对什么具体的事项，如某些资产、负债、对价等，难以进行公允价值计量？最难以进行公允价值计量的有以下事项：非合同式无形资产；没有活跃市场的无形资产；处于发展早期的无形资产（不成熟，未来现金流难以估计）；或有对价；或有负债；存货（因为准则中有限的指导意见）四、单独确认无形资产和负商誉（1）您认为，在企业合并中，单独确认无形资产的有用性如何？这种处理是否有助于对您理解和分析被购买方？您是否认为需要改变相关会计处理，如何改变，为什么？A：一些人不同意目前的做法，即确认商誉之外的无形资产，比如商标，顾客关系等。