TAILIEUCHUNG - 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 Business Combinations (issued in December 1993), which replaced IAS 22 Accounting for Business Combinations (issued in November 1983). | IFRS 3 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 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) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 Combinations—Classification either as Acquisitions or Unitings of Interests • SIC-22 Business Combinations—Subsequent Adjustment 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 revised 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 Assets—Web Site Costs (issued March 2002 and amended by IFRS 3 in March 2004) • IFRIC 9 Reassessment 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 © IASCF 331 IFRS 3 CONTENTS paragraphs INTRODUCTION IN1–IN13 INTERNATIONAL FINANCIAL REPORTING STANDARD 3 BUSINESS COMBINATIONS OBJECTIVE 1 SCOPE 2 IDENTIFYING A BUSINESS COMBINATION 3 THE ACQUISITION METHOD 4–53 Identifying the acquirer 6–7 Determining the acquisition .

• Tiêu chuẩn - Qui chuẩn
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Business combinations
• The identifiable assets acquired
• Bargain purchase
• Consideration transferred
• Accounting policies
• Financial liabilities
• Interim financial reports
• financial position
• Summary of PhD thesis
• Transition of financial statements
• Accounting standard
• Experiental study for Vietnamese companies
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Financial instruments
• Financial assets
• The reporting period
• International Accounting Standard 10
• Presentation of financial statements
• Reporting period
• Financial reporting
• Hyperinflationary economies
• Foreign exchange rates
• International Accounting Standard 29
• Operating segments
• Segment reporting
• Share based payment
• Equity settled
• Payment transactions
• Cash settled
• Insurance contracts
• Future investment margins
• Current market interest rates
• Non current assets
• Discontinued operations
• Presenting discontinued operations
• Mineral resources
• Evaluation of mineral resources
• Exploration of mineral resources
• Evaluation assets
• Timely loss recognition
• Financial reporting standard
• Supply chain management
• Cross sectional research design
• Longitudinal research design
• International accounting
• Lecture International accounting
• International convergence
• International federation of accountants
• Formal accounting harmonization
• Flat world
• Financial Reporting Standards
• International Accounting Standard Board
• World Bank
• SIC Interpretation
• Standard Interpretations Committee
• Special purpose entities
• SIC Interpretation 12
• International Financial Reporting Standards
• Income taxes
• Changes in the tax status
• Service concession arrangements
• SIC Interpretation 29
• amplifiers and phase
• detectors provide
• processing techniques
• multiplier provides
• multipliers require
• electronically obtained
• Jointly controlled entities
• Non monetary contributions
• Operating leases
• SIC Interpretation 15
• Non depreciable assets
• SIC Interpretation 27
• Substance of transactions
• Legal form of a lease
• Advertising services
• Barter transactions
• SIC Interpretation 31
• Intangible assets
• Web site costs
• SIC Interpretation 32