英文版国际财务报告准则

《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 issued up to 31 December 2006.

IAS 22 Business Combinations was issued by the International Accounti ng Standards Committee in October 1998. It was a revision of IAS 22 B usiness Combinations (issued in December 1993), which replaced IAS 22 Accounting for Business Combinations (issued in November 1983).

In April 2001 the International Accounting Standards Board (IASB) res olved that all Standards and Interpretations issued under previous Co nstitutions continued to be applicable unless and until they were ame nded or withdrawn.

In March 2004 the IASB issued IFRS 3 Business Combinations. It replac ed IAS 22 and three Interpretations:

IFRS 3

International Financial Reporting Standard 3 Business Combinations (I FRS 3) is set out in paragraphs 1–87 and Appendices A–C. All the pa ragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first tim e they appear in the Standard. Definitions of other terms are given i n the Glossary for International Financial Reporting Standards. IFRS 3 should be read in the context of its objective and the Basis for Co nclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimate s and Errors provides a basis for selecting and applying accounting p olicies in the absence of explicit

guidance.

IFRS 3

Introduction

IN1

International Financial Reporting Standard 3 Business Combinations (I FRS 3) replaces IAS 22 Business Combinations. The IFRS also replaces the following

Interpretations: .

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

.

SIC-22 Business Combinations—Subsequent Adjustment of Fair Values an d 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 accounted for using one of two methods: the pooling of interests method or the purchase m ethod. Although

IAS 22 restricted the use of the pooling of interests method to busin ess combinations classified as unitings of interests, analysts and ot her users of financial statements indicated that permitting two metho ds of accounting for substantially similar transactions impaired the comparability of financial statements. Others argued that requiring m ore than one method of accounting for such transactions created incen tives for structuring those transactions to achieve a desired account ing result, particularly given that the two methods produce quite dif ferent results.

IN3 These factors, combined with the prohibition of the pooling of in terests method in Australia, Canada and the United States, prompted t he International Accounting Standards Board to examine whether, given that few combinations were understood to be accounted for in accorda nce with IAS 22 using the pooling

of interests method, it would be advantageous for international stand ards to converge with those in Australia and North America by also pr ohibiting the

method.

IN4 Accounting for business combinations varied across jurisdictions in other respects as well. These included the accounting for goodwill and intangible assets

acquired in a business combination, the treatment of any excess of th