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and
SIC 22： Business binations …Subsequent Adjustment of Fair Values and Goodwill Initially
Reported。
Summary of IAS 22
Two types of business binations
Acquisitions： All business binations are presumed to be acquisitions； and accounted for
using the purchase method； except in very limited circumstances； designated a 'uniting of interests'；
and
and
Acquisition （Purchase Method of Accounting）
Definition： A business bination in which one of the enterprises （the acquirer） obtains
control over the net assets and operations of another enterprises （the acquiree） in exchange for the
transfer of assets； incurrence of a liability； or issue of equity。
For an acquisition； assets and liabilities should be recognised if it is probable that an economic
benefit will flow and if there is a reliable measure of cost or fair value。
Assets and liabilities of the acquired pany are included in the consolidated financial
statements at fair value （acquirerVs purchase price）。
The difference between the cost of the purchase and the fair value of the net assets is
recognised as goodwill。
there is a rebuttable presumption that goodwill has a maximum useful life of 20 years。
Consistent with the amortisation requirements for intangible assets in IAS 38； Intangible Assets； if
there is persuasive evidence that the useful life of goodwill will exceed 20 years； an enterprise
should amortise the goodwill over its estimated useful life and：
test goodwill for impairment at least annually in accordance with IAS 36； Impairment of Assets；
and
disclose the reasons why the presumption that the useful life of goodwill will not exceed 20
years from initial recognition is rebutted and also the factor（s） that played a significant role in
determining the useful life of goodwill。
The Standard does not permit an enterprise to assign an infinite useful life to goodwill。
If goodwill is written down for impairment； the writedown is not reversed。
The benchmark treatment is not to apply fair valuation to the minority's proportion of net assets；
the allowed alternative is to fair value the whole of the net assets。
Fair values are calculated by reference to intended use by the acquirer。
a provision for restructuring costs may only be recognised at the date of acquisition where the
restructuring is an integral part of the acquirer's plan for the acquisition and； among other things； the
main features of the restructuring plan were announced at； or before； the date of acquisition so that
those affected have a valid expectation that the acquirer will implement the plan。
main features of the restructuring plan were announced at； or before； the date of acquisition so that
those affected have a valid expectation that the acquirer will implement the plan。
IAS 22 also places strict limits on the costs to be included in a restructuring provision。 For
example； such provisions are limited to costs of restructuring the operations of the acquiree； not
those of the acquirer。
negative goodwill should always be measured and initially recognised as the full difference
between the acquirer's interest in the fair values of the identifiable assets and liabilities acquired less
the cost of acquisition。
IAS 22 requires negative goodwill to be presented as a deduction from （positive） goodwill。 It
should then be recognised as ine as follows：
to the extent that negative goodwill relates to expectations of future losses and expenses that are
identified in the acquirer's plan for the acquisition and that can be measured reliably； negative
goodwill should be recognised as ine when the identified future losses and expenses occur； and
to the extent that it does not relate to future losses and expenses； negative goodwill not
exceeding the fair values of the non…monetary assets acquired should be recognised as ine over
the remaining average useful life of the depreciable/amortisable non…monetary assets acquired。
Negative goodwill in excess of the fair values of the non…monetary assets acquired should be
recognised as ine immediately。
Uniting of Interests （Pooling of Interests Method of Accounting）
Definition： A business bination in which the shareholders of the bining enterprises
bine control over the whole of their net assets and operations； to achieve a continuing mutual
sharing in the risks and benefits attaching to the bined entity such that neither party can be
identified as the acquirer。 Criteria：
identified as the acquirer。 Criteria：
the fair value of one enterprise is not significantly different from that of the other enterprise；
the shareholders of each enterprise maintain substantially the same voting rights and interests in
the bined entity； relative to each other； after the bination as before。
Carrying amounts on the books of the bining panies are carried forward。
No goodwill is recognised。
Prior financial statements are restated as if the two panies had always been bined。
Basis for Conclusions 1998 Revisions
The IASC Board issued its Basis for Conclusions for the 1998 Revisions。
IAS 22； together with the Basis for Conclusions for the 1998 revisions； is included in：
国际会计准则第
22号企业合并
（1998年修订）
目的
本准则的目的是对企业合并的会计处理作出规定。本准则既包括一个企业被另一个企业
购买，也包括难以辨别谁是购买者的这样一种不常见的股权联合。购买会计涉及确定购买成
本、将该成本分摊于被购企业的可辨认资产和负债、以及在购买时和购买后对形成的商誉或
负商誉进行会计处理。其他会计问题包括确定少数股权金额、在一段期间内购买而产生的会
计问题、购买成本的后续变化或对资产负债确认的后续变化以及要求披露的事项等。
范围
1．本准则适用于企业合并会计
2．企业合并有各种不同的方式，这些方式受法律、税收或其他原因的制约。它可能涉及
一个企业购买另一个企业的股权或对一个企业净资产的购买。企业合并可能通过发行股票或
转让现金、现金等价物或其他资产来实现。这种交易可能发生在参与合并企业的股东之间，
或者一个企业和其他企业的股东之间。企业合并可能涉及建立一个新企业以控制参与合并的
企业，一个或一个以上参与合并的企业的净资产转让给另一个企业、或者一个或一个以上参
与合并的企业的解体。如