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表日汇率波动较大，应作调整。
36．以恶性通货膨胀经济中的货币编报的国外实体的财务报表，在其换算成报告企业的
报告货币之前，应按国际会计准则第
29号“在恶性通货膨胀经济中的财务报告”的要求进行
重述。当企业所处的经济环境不再是恶性通货膨胀经济，并且当国外实体停止按国际会计准
则第
29号“在恶性通货膨胀经济中的财务报告”的要求编制和呈报财务报表时，企业应使用
以停止之日的计量单位表述的金额，作为历史成本来换算报告企业的报告货币。
国外实体的处置
37．在处置国外实体时，已递延并且与该国外实体有关的汇兑差额的累计金额，应在确
认处置的利得或损失的当期确认为收益或费用。
38．企业可能通过销售、清算、赎回股本，或者全部或部分地放弃该实体等方式处置在
国外实体中的权益。股利的支付只有在其构成投资的返回时，才形成处置的一部分，在部分
处置的情况下，只有以有关的累积汇总差额为基础按比例算出的份额，才能计人利得或损失
中。国外实体的帐面价值的减记不能构成部分处置。相应地，在减记时，不能确认递延兑换
损益。
国外经营分类的变化
39．如果国外经营的分类发生变化，适用于变化后的分类的换算程序应于分类变化之日
起采用。
40．与报告企业相联系的国外经营的筹资和经营方式的变化，可能导致该国外经营分类
的变化。当属于报告企业经营有机组成部分的国外经营被重新划分为国外实体时，在重新划
分的当日，因非货和住资产换算而产生的汇兑差额应当计人权益。当一个国外实体被重新划
分为属于报告企业经营有机组成部分的国外经营时，则在变化之日，非货币性项目的换算金
额应作为其在变化的当期和后续期间的历史成本。递延的汇兑差额一直到该国外经营被处置
时，才能确认为收益或费用。
外汇汇率的所有变动汇兑差额的纳税影响
41．41．
第
12号“所得税会计”的要求进行会计处理。
揭示
42．企业应当揭示：
（1）包括在当期净损益中的汇兑差额；
（2）单独列作权益项目的汇兑差额净值，以及这种汇兑差额在期初和期末之间的增减额；
（3）在本期产生并已按第
21段所允许的备选处理方法计人资产的帐面金额中的汇兑差
额的金额。
43．如果报告货币不同于企业所在国的货币，应揭示说明使用不同货币的原因。报告货
币变动的原因也应加以揭示。
44．如果一个重要的国外经营的分类发生变化，应揭示以下内容：
（1）分类变化的性质；
（2）变化的原因；
（3）分类变化对股东权益的影响；
（4）如果分类的变化发生在最早呈报期的期初时，对每一呈报前期净损益的影响。
45．企业应揭示按第
33段的要求选择的、用于换算购置国外实体时形成的商誉和公允价
值的调整方法。
46．企业应揭示资产负债表日以后发生的汇率变动对外币货币性项目或国外经营的财务
报表的影响，如果这种变动如此重大，若不作揭示将会影响财务报表使用者作出恰当评价和
决策的能力的话（见国际会计准则第
10号“或有事项和资产负债表日以后发生的事项”）。
47．鼓励企业揭示其外币风险管理的政策。
过渡性规定
48．当企业第一次应用本号准则时，应在期初将已递延并且已在前期计入权益的汇兑差
额的累计金额单独归类加以揭示，除非该金额无法合理地确定。
生效日期
49．49．从
1995年
1月
1日或以后开始的会计期间的财务报表生效。
IAS 22： Business binations
IAS 22； became effective for annual financial statements for periods beginning on or after 1
January 1995。
In October 1996； certain paragraphs were revised to be consistent with IAS 12： Ine Taxes。
The revisions became operative for annual financial statements covering periods beginning on or
after 1 January 1998。
In July 1998； various paragraphs of IAS 22 were revised to be consistent with IAS 36：
Impairment of Assets； IAS 37： Provisions； Contingent Liabilities and Contingent Assets； and IAS
38： Intangible Assets； and the treatment of negative goodwill was also revised。 The revised Standard
（IAS 22 （revised 1998）） became operative for annual financial statements covering periods
beginning on or after 1 July 1999。
In October 1998； the IASC staff published separately a Basis for Conclusions for IAS 38；
Intangible Assets and IAS 22 （revised 1998）。 The portion of the Basis for Conclusions that refers to
the revisions made to IAS 22 in 1998 is available in an Adobe Acrobat document。
In 1999； various paragraphs were amended to be consistent with IAS 10： Events After the
Balance Sheet Date。 The amended text became effective for annual financial statements covering
periods beginning on or after 1 January 2000。
The following SIC Interpretations relate to IAS 22：
SIC 9： Business binations …Classification either as Acquisitions or Unitings of Interests；
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 acqu