ACCA企业合并IFRS3中英文对照版

　　ACCA企业合并IFRS3中英文对照版

　　I.Objective 目的

　　The objective of the IFRS is to enhance the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. It does that by establishing principles and requirements for how an acquirer:

　　(a)recognises and measures in its financial statements the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree;

　　(b)recognises and measures the goodwill acquired in the business combination or a gain from a bargain purchase; and

　　(c)determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination.

　　本国际财务报告准则的目标是提高主体在其财务报表中提供的企业合并信息及其影响的相关性、可靠性和可比性。为达到该目标，本准则为收购方在进行下述会计处理时确立了原则和要求：

　　(1)在其财务报表中对收购的可辨认资产、承担的负债和被收购方的非控制性权益进行确认和计量;

　　(2)对企业合并中获得的商誉或廉价购买中产生的利得进行确认和计量;以及

　　(3)确定披露的何种信息可使财务报表使用者评估企业合并的性质和财务影响。

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　　II.Core principle 核心原则

　　An acquirer of a business recognises the assets acquired and liabilities assumed at their acquisition-date fair values and discloses information that enables users to evaluate the nature and financial effects of the acquisition.

　　企业合并的收购者应按照收购日的公允价值确认收购的资产和承担的负债，并披露信息以使报表使用者能够评估收购的性质及其财务影响。

　　III.Applying the acquisition method 采用收购法

　　A business combination must be accounted for by applying the acquisition method, unless it is a combination involving entities or businesses under common control. One of the parties to a business combination can always be identified as the acquirer, being the entity that obtains control of the other business (the acquiree). Formations of a joint venture or the acquisition of an asset or a group of assets that does not constitute a business are not business combinations.

　　企业合并必须采用收购法进行会计处理，除非该企业合并涉及同一控制下的主体或业务的合并。企业合并中总有一方可以被认定为收购方，即获得了对其他业务(被收购方)的控制权的主体。合营的形成，或者一项资产或一组不构成业务的资产的收购，不属于企业合并。

　　The IFRS establishes principles for recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree. Any classifications or designations made in recognising these items must be made in accordance with the contractual terms, economic conditions, acquirer’s operating or accounting policies and other factors that exist at the acquisition date.

　　本国际财务报告准则为确认和计量收购的可辨认资产、承担的负债和被收购方非控制性权益确立了原则。确认这些项目时，必须根据合同条款、经济条件、收购方的经营或会计政策，以及收购日存在的其他因素做出分类和认定。

　　Each identifiable asset and liability is measured at its acquisition-date fair value. Any non-controlling interest in an acquiree is measured at fair value or as the non-controlling interest’s proportionate share of the acquiree’s net identifiable assets.

　　每一项可辨认资产和负债以其收购日的公允价值进行计量。被收购方的非控制性权益可以按照公允价值或者非控制性权益在被收购方可辨认净资产所占比例进行计量。

　　The IFRS provides limited exceptions to these recognition and measurement principles：

　　(a) Leases and insurance contracts are required to be classified on the basis of the contractual terms and other factors at the inception of the contract (or when the terms have changed) rather than on the basis of the factors that exist at the acquisition date.

　　(b) Only those contingent liabilities assumed in a business combination that are a present obligation and can be measured reliably are recognised.

　　(c) Some assets and liabilities are required to be recognised or measured in accordance with other IFRSs, rather than at fair value. The assets and liabilities affected are those falling within the scope of IAS 12 Income Taxes, IAS 19 Employee Benefits, IFRS 2 Share-based Payment and IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.

　　(d) There are special requirements for measuring a reacquired right.

　　(e) Indemnification assets are recognised and measured on a basis that is consistent with the item that is subject to the indemnification, even if that measure is not fair value.

　　本国际财务报告准则提供了对上述确认和计量原则的有限例外：

　　(1) 租赁和保险合同的分类，应以合同起始时(或条款发生变更时)的合同条款和其他因素为基础， 而不是以收购日存在的因素为基础。

　　(2) 仅当企业合并中承担的或有负债属于一项现时义务并能可靠计量时，该或有负债才能被确认。

　　(3) 某些资产和负债应根据其他准则而非公允价值进行确认和计量。涉及的资产和负债属于《国际 会计准则第12号—所得税》 、《国际会计准则第19号—雇员福利》、《国际财务报告准则第2号—以股份为基础的支付》和《国际财务报告准则第5号—持有待售的非流动资产和终止经营》范围。

　　(4) 对回购权的计量有特殊的要求。

　　(5) 补偿性资产的确认和计量，是以同服从于该补偿的条款相一致为基础，即使该计量并非公允价值。

　　The IFRS requires the acquirer, having recognised the identifiable assets, the liabilities and any non-controlling interests, to identify any difference between:

　　(a) the aggregate of the consideration transferred, any non-controlling interest in the acquiree and, in a business combination achieved in stages, the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree; and

　　(b) the net identifiable assets acquired. The difference will, generally, be recognised as goodwill. If the acquirer has made a gain from a bargain purchase that gain is recognised in profit or loss.

　　本国际财务报告准则要求，确认可辨认资产、负债和非控制性权益时，应区分以下两者的差额：

　　(1) 转让对价、被收购方非控制性权益，以及，在分步实现的企业合并中，收购方先前持有被收购 方权益在收购日的公允价值的合计数;以及

　　(2) 收购的可辨认净资产。该差额通常被确认为商誉。如果收购方在廉价购买中获得了利得，则该利得应确认为损益。

　　The consideration transferred in a business combination (including any contingent consideration) is measured at fair value.

　　企业合并中的转让对价(包括或有对价)以公允价值计量。

　　In general, an acquirer measures and accounts for assets acquired and liabilities assumed or incurred in a business combination after the business combination has been completed in accordance with other applicable IFRSs. However, the IFRS provides accounting requirements for reacquired rights, contingent liabilities, contingent consideration and indemnification assets.

　　通常，收购方在企业合并完成后，应根据其他适用准则对收购资产和承担或引发的负债进行计量和会计处理。但是本国际财务报告准则提供了回购权、或有负债、或有对价和补偿性资产的会计处理要求。

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　　IV. Disclosure 披露

　　The IFRS requires the acquirer to disclose information that enables users of its financial statements to evaluate the nature and financial effect of business combinations that occurred during the current reporting period or after the reporting date but before the financial statements are authorised for issue. After a business combination, the acquirer must disclose any adjustments recognised in the current reporting period that relate to business combinations that occurred in the current or previous reporting periods.

　　本国际财务报告准则要求收购方披露信息，以使财务报表使用者能够评估企业合并的性质和财务影响，不论企业合并发生在报告当期或报告日后，还是财务报表批准报出前。在企业合并之后，收购方必须披露报告当期确认的、发生于当期或以前报告期间的有关企业合并的调整事项。

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