國際財務報導準則第 3 號 企業合併 - ardf.org.tw

1 3 . 3 .. 20X1 1 1 .. $5,000 $5,000. 150,000 140,000. 200,000 250,000. 50,000 100,000. 300,000 500,000. 250,000 350,000. 60,000. $955,000 $1,405,000.. $60,000 $60,000. 150,000 135,000. 40,000 45,000. $250,000 $240,000. $705,000 $1,165,000. 1 . 3 .. $1,400,000 . $8,000 . 20X1/1/1 5,000. 140,000. 250,000. 100,000. 500,000. 350,000. 60,000. 1. 235,000. 8,000. 1,408,000. 60,000. 135,000. 45,000. 1.. $8,000 $1,400,000. $5,000. 140,000. 250,000. 100,000. 500,000. 350,000. 60,000. 1,405,000. 60,000. 135,000. 45,000. 240,000. 1,165,000. $235,000. 2 . 3 .. $10 100,000 . $11,000 $8,000 . $ . 20X1/1/1 5,000. 140,000. 250,000. 100,000. 500,000. 350,000. 60,000. 2. 195,000. 8,000. 1,000,000. 349,000. 19,000. 60,000. 135,000. 45,000. 2.. $8,000 . $11,000 $1,360,000. $5,000. 140,000. 250,000. 100,000. 500,000. 350,000. 60,000. 1,405,000. 60,000. 135,000.. 3 . 3 .. 45,000. 240,000. 1,165,000. $195,000.. 20X1 1 1 90% .. $30,900 $37,400. 34,200 9,100. 22,900 16,100.

2 179,000 40,000. 10,000. $267,000 $112,600.. $4,000 $6,600. 100,000 . 100,000 50,000. 15,000 15,000. 48,000 41,000. $267,000 $112,600.. 4 . 3 .. $37,400 $37,400 . 9,100 9,100 . 16,100 17,100 1,000. 40,000 48,000 8,000. 10,000 13,000 3,000. (6,600) (6,600) . $106,000 $118,000 $12,000.. $10 5,400 90% . $120,600 . 20X1/1/1 120,600. 54,000. 66,600.. $30,900 $37,400 $68,300. 34,200 9,100 43,300. 22,900 16,100 $1,000 40,000. 120,600 $120,600 . 179,000 40,000 8,000 227,000. 10,000 3,000 13,000. 14,400 14,400. $387,600 $112,600 $406,000.. $4,000 $6,600 $10,600. 100,000 100,000. 154,000 50,000 50,000 154,000.. 5 . 3 .. 81,600 15,000 15,000 81,600. 48,000 41,000 41,000 48,000. 11,800 11,800. $387,600 $112,600 $132,400 $132,400 $406,000.. 1,000. 8,000. 3,000. 1. 14,400. 50,000. 15,000. 41,000. 120,600. 2. 11,800. 1.. $120,600. 11,800. $132,400. 37,400. 9,100. 17,100. 48,000. 13,000. (6,600). 118,000. $14,400. 2.. $118,000. 10%.. $11,800. 6 . 3 .. $10 5,400 90%.

3 $120,600 10% $13,000 .. 20X1/1/1 120,600. 54,000. 66,600.. $30,900 $37,400 $68,300. 34,200 9,100 43,300. 22,900 16,100 $1,000 40,000. 120,600 $120,600 . 179,000 40,000 8,000 227,000. 10,000 3,000 13,000. 15,600 15,600. $387,600 $112,600 $407,200.. $4,000 $6,600 $10,600. 100,000 100,000. 154,000 50,000 50,000 154,000. 81,600 15,000 15,000 81,600. 48,000 41,000 41,000 48,000. 13,000 13,000. $387,600 $112,600 $133,600 $133,600 $407,200. 7 . 3 .. 1,000. 8,000. 3,000. 3. 15,600. 50,000. 15,000. 41,000. 120,600. 13,000. 3.. $120,600. 13,000. $133,600. 37,400. 9,100. 17,100. 48,000. 13,000. (6,600). 118,000. $15,600.. 20X1 1 1 $135,000 . $2,000 .. $12,000. 28,000. 24,000. 8,000. 38,000. 8 . 3 . 45,000. 8,000. 4,000. 6,000. 5,000. 5,000.. 20X1/1/1 12,000. 28,000. 24,000. 8,000. 38,000. 45,000. 8,000. 4,000. 2,000. 137,000. 6,000. 5,000. 5,000. 1. 16,000. 1.. $2,000 $135,000.. $12,000. 28,000. 24,000. 8,000. 38,000. 45,000. 8,000.. 9 . 3 .. 4,000. 167,000.

4 6,000. 5,000. 5,000. 16,000. 151,000. $16,000. (a) .. $3,000,000 $5,000,000 . $50,000,000 . $40,000,000 .. $2,000,000 . 40,000,000. 3,000,000. 2,000,000. 1. 5,000,000. 50,000,000. 1.. $50,000,000. (5,000,000). $45,000,000. 40,000,000. $5,000,000. 10 . 3 .. $6,000,000 .. $90,000,000 . $72,000,000 . $10,000,000 .. $10,000,000 .. $6,000,000 .. 72,000,000. 6,000,000. 2. 12,000,000. 90,000,000. 2.. $90,000,000. (6,000,000). $84,000,000. 72,000,00. 0. $12,000,000.. 100% .. $20,000,000 .. 11 . 3 . $10,000,000 . $7,000,000 . $7,000,000 $7,000,000 .. $13,000,000 . $13,000,000 $10,000,000 .. 20X5 20X1 .. $2,500,000 . $1,740,000 . 12 . $2,500,000 . $2,500,000 .. $120,000,000 .. $80,000,000 . $10,000,000 .. $20,000,000 . 12 . 3 .. $30,000,000 .. 1 1 . $2,000,000 500,000 .. 500,000 .. $10,000,000 100,000 . $20,000,000 200,000 . $30,000,000 300,000 .. 100,000 200,000 . 300,000 .. $10,000,000 100,000 . $20,000,000 200,000 . 100,000 . 200,000 100,000 200,000.

5 13 . 3 .. $2,000,000 .. 40% . 20X1. 7 1 $300,000 60% . 40% 20X1 7 1 $20,000 $200,000 .. $10,000. 90,000. 100,000. 141,000. 130,000. 80,000. 86,000. 20,000. 5,000. 14 . 3 .. 20X1/7/1 10,000. 90,000. 100,000. 141,000. 130,000. 80,000. 1. 60,000. 300,000. 86,000. 20,000. 5,000. 20,000. 180,000. 1.. $300,000. 200,000. $500,000. 10,000. 90,000. 100,000. 141,000. 130,000. 80,000. 551,000. 86,000. 20,000. 5,000. 111,000. 440,000. $60,000. 15 . 3 .. 20X1 1 1 150,000 . 60,000 100% .. $100,000 $100,000 $50,000 $50,000. 150,000 150,000 250,000 250,000. 250,000 250,000 400,000 400,000. 800,000 900,000 1,200,000 1,500,000. 500,000 600,000 1,800,000 2,000,000. $1,800,000 $3,700,000.. $100,000 100,000 $200,000 200,000. 200,000 200,000 400,000 400,000. 400,000 400,000 1,100,000 1,100,000. 700,000 1,700,000.. $10 1,000,000 600,000. 100,000 1,400,000. 1,100,000 2,000,000. $1,800,000 $3,700,000. $16 $40 .. 60% 150,000 250,000 .. 8 6 .. 16 . 3 .. 150,000 60%.

6 40% . 40,000 . 100,000 60,000 . 60% .. $1,600,000 40,000 $40 .. $1,600,000.. $1,600,000. 100,000. 150,000. 250,000. 900,000. 600,000. 2,000,000. 100,000. 200,000. 400,000. 700,000. 1,300,000. $300,000.. $50,000 $50,000 $100,000 . 400,000 $250,000 $150,000 .. 17 . 3 .. 650,000 $400,000 $250,000 . 2,100,000 $1,200,000 $900,000 . 2,400,000 $1,800,000 $600,000 . 300,000. $6,000,000.. $300,000 $200,000 $100,000 . 600,000 $400,000 $200,000 . 1,500,000 $1,100,000 $400,000 . 2,400,000.. $10 250,000 1 2,500,000 $10 250,000 . 2. 1,100,000 $3,600,000 $2500,000 . 3. 3,600,000. $6,000,000. 1. $2,500,000 250,000 . $10 . 2. $3,600,000 $2,500,000 $1,100,000 . $1,400,000 . $2,500,000 250,000 $10 .. 3 $3,600,000 $2,000,000 . $1,600,000 . 18.