Acquisitions of Assets Australian Accounting （收购澳大利亚会计资产）.pdfVIP

下载本文档

8
0
约5.7万字
约 28页
2017-08-11 发布于浙江
举报
版权申诉

Acquisitions of Assets Australian Accounting （收购澳大利亚会计资产）.pdf

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

Acquisitions of Assets Australian Accounting （收购澳大利亚会计资产）

Accounting Standard AASB 1015 November 1999 Acquisitions of Assets Issued by the Australian Accounting Standards Board Obtaining a Copy of this Accounting Standard Copies of this Standard are available for purchase from the Australian Accounting Standards Board by contacting: The Customer Service Officer Australian Accounting Research Foundation 211 Hawthorn Road Caulfield Victoria 3162 AUSTRALIA Phone: (03) 9524 3637 Fax: (03) 9524 3687 E-mail: publications@aarf.asn.au Web site: www.aarf.asn.au Other enquiries: Phone: (03) 9524 3600 Fax: (03) 9523 5499 E-mail: standard@aarf.asn.au COPYRIGHT 1999 Australian Accounting Standards Board. The copying of this Standard is only permitted in certain circumstances. Enquiries should be directed to the Australian Accounting Standards Board. ISSN 1036-4803 AASB 1015 2 CONTENTS MAIN FEATURES OF THE STANDARD ... page 5 Section and page number 1 Application ... 7 2 Scope ... 7 3 Operative Date ... 8 4 Purpose of Standard ... 8 5 Identifying an Acquirer ... 9 6 Initial Measurement of Acquired Assets ... 9 Reconstructions Within an Economic Entity ... 10 7 Deferred Settlement ... 11 8 Cost of Acquisition Contingent on Future Events ... 12 9 Transaction Costs Arising on the Issue of Equity Instruments ... 13 10 Disclosures ... 13 11 Transitional Provisions ... 15 12 Definitions ... 15 Cost of Acquisition ... 20 Property, Plant and Equipment ... 20 Purchase Consideration ... 21 Dividends out of Pre-Acquisition Reserves ... 21