【正文】 rate entities are brought together by contract alone to form a dual listed corporation). Identifying a business bination 4 A business bination is the bringing together of separate entities or businesses into one reporting entity. The result of nearly all business binations is that one entity, the acquirer, obtains control of one or more other businesses, the acquiree. If an entity obtains control of one or more other entities that are not businesses, the bringing together of those entities is not a business bination. When an entity acquires a group of assets or net assets that does not constitute a business, it shall allocate the cost of the group between the individual identifiable assets and liabilities in the group based on their relative fair values at the acquisition date. 5 A business bination may be structured in a variety of ways for legal, taxation or other reasons. It may involve the purchase by an entity of the equity of another entity, the purchase of all the net assets of another entity, the assumption of the liabilities of another entity, or the purchase of some of the net assets of another entity that together form one or more businesses. It may be effected by the issue of equity instruments, the transfer of cash, cash equivalents or other assets, or a bination thereof. The transaction may be between the shareholders of the bining entities or between one entity and the shareholders of another entity. It may involve the establishment of a new entity to control the bining entities or net assets transferred, or the restructuring of one or more of the bining entities. 6 A business bination may result in a parentsubsidiary relationship in which the acquirer is the parent and the acquiree a subsidiary of the acquirer. In such circumstances, the acquirer applies this IFRS in its consolidated financial statements. It includes its interest in the acquiree in any separate financial statements it issues as an investment in a subsidiary (see IAS 27 Consolidated and Separate Financial Statements). 7 A business bination may involve the purchase of the net assets, including any goodwill, of another entity rather than the purchase of the equity of the other entity. Such a bination does not result in a parentsubsidiary relationship. 8 Included within the definition of a business bination, and therefore the scope of this IFRS, are business binations in which one entity obtains control of another entity but for which the date of obtaining control (ie the acquisition date) does not coincide with the date or dates of acquiring an ownership interest (ie the date or dates of exchange). This situation may arise, for example, when an investee enters into share buyback arrangements with some of its investors and, as a result, control of the investee changes. 9 This IFRS does not specify the accounting by venturers for interests in joint ventures (see IAS 31 Interests in Joint Ventures). Business binations involving entities under mon control 10 A business bination involving entities or businesses under mon control is a business bination in which all of the bining entities or businesses are ultimately controlled by the same party or parties both before and after the business bination, and that control is not transitory. 11 A group of individuals shall be regarded as controlling an entity when, as a result of contractual arrangements, they collectively have the power to govern its financial and operating policies so as to obtain benefits from its activities. Therefore, a business bination is outside the scope of this IFRS when the same group of individuals has, as a result of contractual arrangements, ultimate collective power to govern the financial and operating policies of each of the bining entities so as to obtain benefits from their activities, and that ultimate collective power is not transitory. 12 An entity can be controlled by an individual, or by a group of individuals acting together under a contractual arrangement, and that individual or group of individuals may not be subject to the financial reporting requirements of IFRSs. Therefore, it is not necessary for bining entities to be included as part of the same consolidated financial statements for a business bination to be regarded as one involving entities under mon control. 312 . IASCF IFRS 3 The extent of minority interests in each of the bining entities before and after the business bination is not relevant to determining whether the bination involves entities under mon control. Similarly, the fact that one of the bining entities is a subsidiary that has been excluded from the consolidated financial statements of the group in accordance with IAS 27 is not relevant to determining whether a bination involves entities under mon control. Method of accounting 14 All business binations shall be accounted for by applying the purchase method. 15 The purchase method views a business bination from the perspective of the bining entity that is identified as the acquirer. The acquirer purchases net assets and recognises the assets acquired and liabilities and contingent liabilities assumed, including those not previously recognised by the acquiree. The measurement of the acquirer’s assets and liabilities is not affected by the transaction, nor are any additional assets or liabilities of the acquirer recognised as a result of the transaction, because they are not the subjects of the transaction. Application of the purchase method 16 Applying the purchase method involves the following steps: (a) identifying an acquirer。 (ii) business binations that were effected after the balance sheet date but before the financial statements are authorised for issue。 and plus any costs directly attributable to the bination. (d) requires an acquirer to recognise separately, at the acquisition date, the acquiree’s identifiable assets, liabili