Business Combination - Kết hợp kinh doanh

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Business Combination - Kết hợp kinh doanh August 2004Assurance & AdvisoryBusiness combinationsA guide to IFRS 3 . . . .Audit Tax Consulting Financial AdvisoryContactsGlobal IFRS Leadership TeamIFRS Global OfficeGlobal IFRS LeaderKen Wildkwild@deloitte.co.ukIFRS Centres of Excellence Global Valuation TeamAmericas AmericasD. J. Gannon Orlando Setolaiasplusamericas@deloitte.com osetola@deloitte.comAsia-Pacific Asia-PacificStephen Taylor Mark Pittorinoiasplus@deloitte.com.hk mpittorino@deloitte.com.auEurope-Africa Europe-AfricaJohannesburg LondonGraeme Berry Ben Mooreiasplus@deloitte.co.za bemoore@deloitte.co.ukCopenhagenJan Peter Larsendk_iasplus@deloitte.dkLondonVeronica Pooleiasplus@deloitte.co.ukParisLaurence Rivatiasplus@deloitte.fr A guide to IFRS 3 Business combinationsForewordThe issuance of IFRS 3 Business Combinations, together with the issuance of revised standardsIAS 36 Impairment of Assets and IAS 38 Intangible Assets completes one of the first majorobjectives of the International Accounting Standards Board (IASB) and provides a consistentframework to be used for accounting for business combinations.IFRS 3 has been developed in order to require a methodology for accounting for businesscombinations that provides users with the most useful information about those transactions.An important aspect of this project has been to converge the requirements of IFRS relating tobusiness combinations as closely as possible with those of US GAAP. While differences still exist, it ishoped that the IASB’s current Phase II project will work to eliminate many of the remainingdifferences.The IASB has published a comprehensive range of illustrative examples together with the Standard.The matters addressed in this book are intended to supplement the IASB’s own guidance.Large as this book may seem, it does not address all fact patterns. Moreover, the guidance is subjectto change as new IFRS are issued or as the IFRIC issues interpretations of IFRS 3. You are encouragedto consult a Deloitte Touche Tohmatsu professional regarding your specific issues and questions.It is our intention to use our website www.iasplus.com to update the guidance in this book as itevolves. We hope you will find this information useful in implementing IFRS 3.Ken WildGlobal Leader, IFRSDeloitte Touche Tohmatsu 1A guide to IFRS 3 Business combinationsAcknowledgementsThis document is the result of the dedication and quality of several members of the Deloitte team.By far the most significant contribution has come from Moana Hill, who was the main author.We also owe a special debt of gratitude to Ben Moore, Cedric Popa and Jeremy Cranford who spentmany hours developing the guidance on valuation methodologies. We are grateful for the technicaland editorial reviews performed by Deloitte professionals in Australia, Denmark, France, Hong Kong,South Africa, the United Kingdom and the United States. These Deloitte professionals includeadvisors in audit and in valuation services in order to provide you the multi-disciplinary informationrequired to implement IFRS 3.AbbreviationsFASB Financial Accounting Standards Board (U.S.)GAAP Generally Accepted Accounting PrinciplesIAS International Accounting StandardsIASB International Accounting Standards BoardIFRIC International Financial Reporting Interpretations CommitteeIFRS International Financial Reporting StandardsSFAS Statement of Financial Accounting Standards (U.S.)All numerical examples in this publication are denominated in ‘currency units’ – abbreviated to CU.2 A guide to IFRS 3 Business combinationsContentsI. Introduction 4II. Summary of IFRS 3 5 A. Scope 5 B. Method of accounting 7 C. Application of the acquisition method 8 D. Transitional provisions and effective date 21III. Impact of revised IAS 36 ...