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1、IFRS 3 IASCF 331 International Financial Reporting Standard 3 Business Combinations This version was issued in January 2008. Its effective date is 1 July 2009. IAS 22 Business Combinations was issued by the International Accounting Standards Committee in October 1998. It was a revision of IAS 22 Bus
2、iness 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) resolved that all Standards and Interpretations issued under previous Constitutions continued to be ap
3、plicable unless and until they were amended or withdrawn. In March 2004 the IASB issued IFRS 3 Business Combinations. It replaced IAS 22 and three Interpretations: SIC-9 Business CombinationsClassification either as Acquisitions or Unitings of Interests SIC-22 Business CombinationsSubsequent Adjustm
4、ent of Fair Values and Goodwill Initially Reported SIC-28 Business Combinations“Date of Exchange” and Fair Value of Equity Instruments. IFRS 3 was amended by IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004). IAS 1 Presentation of Financial Statements (as revise
5、d in September 2007)* amended the terminology used throughout IFRSs, including IFRS 3. In January 2008 the IASB issued a revised IFRS 3. The following Interpretations refer to IFRS 3: SIC-32 Intangible AssetsWeb Site Costs (issued March 2002 and amended by IFRS 3 in March 2004) IFRIC 9 Reassessment
6、of Embedded Derivatives (issued March 2006) IFRIC 17 Distributions of Non-cash Assets to Owners (issued November 2008). *effective date 1 January 2009 effective date 1 July 2009 IFRS 3 332 IASCF CONTENTS paragraphs INTRODUCTIONIN1IN13 INTERNATIONAL FINANCIAL REPORTING STANDARD 3 BUSINESS COMBINATION
7、S OBJECTIVE1 SCOPE2 IDENTIFYING A BUSINESS COMBINATION3 THE ACQUISITION METHOD453 Identifying the acquirer67 Determining the acquisition date89 Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree1031 Recognition princip
8、le1017 Recognition conditions1114 Classifying or designating identifiable assets acquired and liabilities assumed in a business combination1517 Measurement principle1820 Exceptions to the recognition or measurement principles2131 Exception to the recognition principle2223 Contingent liabilities2223
9、Exceptions to both the recognition and measurement principles2428 Income taxes2425 Employee benefits26 Indemnification assets2728 Exceptions to the measurement principle2931 Reacquired rights29 Share-based payment awards30 Assets held for sale31 Recognising and measuring goodwill or a gain from a ba
10、rgain purchase3240 Bargain purchases3436 Consideration transferred3740 Contingent consideration3940 Additional guidance for applying the acquisition method to particular types of business combinations4144 A business combination achieved in stages4142 A business combination achieved without the trans
11、fer of consideration4344 Measurement period4550 Determining what is part of the business combination transaction5153 Acquisition-related costs53 SUBSEQUENT MEASUREMENT AND ACCOUNTING5458 Reacquired rights55 IFRS 3 IASCF 333 Contingent liabilities56 Indemnification assets57 Contingent consideration58
12、 DISCLOSURES5963 EFFECTIVE DATE AND TRANSITION6467 Effective date64 Transition6567 Income taxes67 WITHDRAWAL OF IFRS 3 (2004)68 APPENDICES: A Defined terms B Application guidance C Amendments to other IFRSs APPROVAL BY THE BOARD OF IFRS 3 ISSUED IN JANUARY 2008 BASIS FOR CONCLUSIONS DISSENTING OPINI
13、ONS APPENDIX Amendments to the Basis for Conclusions on other IFRSs ILLUSTRATIVE EXAMPLES APPENDIX Amendments to guidance on other IFRSs COMPARISON OF IFRS 3 AND SFAS 141(R) TABLE OF CONCORDANCE IFRS 3 334 IASCF International Financial Reporting Standard 3 Business Combinations (IFRS 3) is set out i
14、n paragraphs 168 and Appendices AC. 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 Reportin
15、g 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 Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and
16、Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS 3 IASCF 335 Introduction Reasons for issuing the IFRS IN1The revised International Financial Reporting Standard 3 Business Combinations (IFRS 3) is part of a joint effort by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) to improve financial reporting while promoting the
