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Báo cáo tài chính quốc tế 3

Business Combinations
This version includes amendments resulting from IFRSs issued up to 17 January 2008. 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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

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