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更新时间:2012-4-15:  来源:毕业论文

Abstract: The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting. IASB issued in January 2008 the revised IFRS 3. 电路原理课程设计电路仿真
Business Combinations, which aims to help both users and preparers of the consolidated financial statements by improving the relevance, reliability and comparability of the information reported by companies around the world. This article aims to highlight few significant changes in the accounting treatment of business combinations that have arisen from the revised IFRS 3, focusing on the accounting principles surrounding the recognition and measurement of the identifiable net assets of the acquiree and any non-controlling interest in the acquiree and on the implications for calculating and measuring goodwill.

Keywords: control, acquisition method, fair value, non-controlling interest, goodwill

1. Introduction 本文来自辣.文~论^文·网原文请找腾讯3249.114

Business combinations are an important feature of the capital markets. Therefore it is necessary to establish principles and requirements in order to improve financial reporting and investor/analyst communications. Adoption of  International  Financial  Reporting  Standards  (IFRS),  and  particularly referring  to  business  combination,  has  had  a  significant  impact  on  the accounting rules governing mergers and acquisitions.
In  2006,   more   than 13.000   mergers and acquisition(M&A)transactions  took  place  worldwide.  Almost  50%  of  the transactions, reflecting a combined value of 1,03 trillion Euros, were accounted for using US Generally Accepted  Accounting Principles (GAAP), and most of the remainder, reflecting combined value of 1,26 trillion Euros, were accounted for using IFRS or accounting frameworks  converging  to IFRS. (IASB - Project Summary 2008)
When it comes to assess how the activities of the acquirer and its acquired  business will combine, both investors and their advisers confront with many difficulties.In cross-border M&A, comparing financial statements  becomes  more  difficult  when  acquirers  are  accounting  for acquisitions in different ways, no matter those differences are a consequence of differences between US GAAP and IFRS or because IFRS or US GAAP are not being applied on a consistent basis. Nowadays, as a result of the first major  joint  project  between  the  International  Accounting  Standards Board (IASB) and Financial  Accounting Standards Board (FASB, the US standard-setter),   aiming at  taking  a  broader  view  at business combination accounting and at unifying the accounting  treatment at a worldwide level, the accounting requirements in IFRS and US GAAP are substantially the same. (IASB - Press Release 2008)2405

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