《国际财务报告准则第3号企业合并》英文版.pdfVIP

《国际财务报告准则第3号企业合并》最新英文 版 0 举荐 《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 Accou nting Standards Committee in October 1998. It was revision of IAS 22 Business 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) r esolved that all Standards and Interpretations issued under previous Constit utions continued to be applicable unless and until they were amended or withdrawn. In March 2004 the IASB issued IFRS 3 Business Combinations. It re placed 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 p ragraphs have equal authority. Paragraphs in bold type state the main prin ciples. Terms defined in Appendix A are in italics the first time they app ear in the Standard. 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 Framework for the Pr eparation and Presentation of Financial Statements. IAS 8 Accounting Poli cies, Changes in Accounting Estimates and Errors provides a basis for sel ecting and applying accounting policies in the absence of explicit guidance. IFRS 3 Introduction IN1 International Financial Reporting Standard 3 Business Combinations (IFRS 3) replaces IAS 22 Business Combinations. The IFRS also replaces the f ollowing Interpretations: . SIC-9 Business Co