英文版国际财务报告准则.docx

《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） IFRS 3 Intern ati onal Finan cial Report ing Stan dard 3 : Busin ess Comb in ati ons This versi on in cludes ame ndme nts result ing from IFRSs issued up to 31 December 2006. IAS 22 Busin ess Comb in ati ons was issued by the Intern ati onal Acco unti ng Sta ndards Committee in October 1998. It was a revisi on of IAS 22 B usin ess Comb in atio ns (issued in December 1993), which replaced IAS 22 Acco un ti ng for Busin ess Comb in atio ns (issued in November 1983). In April 2001 the In ternatio nal Acc ounting Sta ndards Board (IASB) res olved that all Stan dards and In terpretati ons issued un der previous Co n stituti ons con ti nued to be applicable uni ess and un til they were ame n ded or withdraw n. In March 2004 the IASB issued IFRS 3 Bus in ess Combi natio ns. It replac ed IAS 22 and three In terpretati ons: IFRS 3 Intern ati onal Finan cial Report ing Stan dard 3 Busin ess Comb in ati ons (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 con text of its objective and the Basis for Co n clusi ons, the Preface to Intern ati onal Finan cial Report ing Stan dards and the Framework for the Preparati on and Prese ntati on of Finan cial Stateme nts. IAS 8 Acco unting Policies, Chan ges in Acco un ti ng Estimate s and Errors provides a basis for select ing and appl ying acco un ti ng p olicies in the abse nee of explicit guida nee. 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