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昨天阅读3小时，累计阅读414小时。
f复习做了Advance Financial Accounting 部分摘要如下：
3. Business Combinations
A business combination occurs when an acquirer obtains control of a business. A business consists of inputs and processes applied to those inputs that have the ability to create outputs. Buying a group of assets that do not constitute a business is a basket purchase, not a business combination.
IFRS 10 states that an investor controls an investee when it is exposed or has rights to variable returns from its involvement with the investee, and it has the ability to affect those returns through its power over the investee. This definition contains the following three elements: (1) The investor has power over the investee. (b)The investor has exposure, or rights, to variable returns from its involvement with the investee. (c) The investors has the ability to use its power over the investee to affect the amount of the investor’s returns.
Control is the power to direct the relevant activities of the investee. An investor has power over an investee when the investor has existing rights giving it the current ability to direct relevant activities, that is, the activities that significantly affect the investee’s returns. The definition of control requires that the investor has exposure, or rights, to variable returns from its involvement with the investee. The definition of control requires that the investor has the ability to use its power over the investee to affect the amount of the investor’s returns. A key aspect of control is the ability to direct the activities that most significantly affect the investor’s returns.
Forms of Business Combinations: (1)Purchase of Assets;(2)Purchase of Shares; (3)Control through Contractual Arrangement.
Starting in 2011, the acquisition method must be used to account for business methods. Under this method, the acquiring company reports the identifiable net assets being acquired at the fair value of these net assets, regardless of the amount paid for them. When the purchase price is greater than the fair value of identifiable net assets, the excess is reported as goodwill, similar to the purchase method. When the purchase price is less than the fair value of identifiable net assets, the identifiable net asset are still reported at fair value and the deficiency in purchase price is reported as a gain on purchase.
IFRS 3 outlines the accounting requirements for business combinations:
All business combinations should be accounted for by applying the acquisition method.
An acquirer should be identified for all business combinations.
The acquirer should attempt to measure the fair value of the acquiree, as a whole, as of the acquisition date. The fair value of the acquiree as a whole is usually determined by adding together the fair value of consideration transferred by the acquirer plus the value assigned to the non-controlling shareholders. The sum of the acquisition cost plus value assigned to the non-controlling shareholders is total consideration given. The value assigned to the non-controlling interest is measured as either the fair value of the shares owned by the non-controlling shareholders or as the non-controlling interest’s proportionate share of the fair value of the acquiree’s identifiable net assets.
The acquirer should recognize and measure the identifiable assets acquired and the liabilities assumed at fair value and report them separately from goodwill.
The acquirer should recognize goodwill, if any.
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