IFRS 3

Kòe-kè-ha̍k
Historical cost Constant purchasing power Management Tax
Major types Audit Budget Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue
Kòe-kè chún-chek Generally-accepted principles Generally-accepted auditing standards Convergence IFRS International Standards on Auditing Management Accounting Principles
Châi-bū pò-pió Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements
Kì-siàu Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
Sím-kè Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli
Development History Research Positive accounting Sarbanes–Oxley Act

IFRS 3: Khì-gia̍p ha̍p-pèng (企業合併; Eng-gí: Business Combinations) sī Kok-chè Kòe-kè Chún-chek Lí-sū-hōe (IASB) hoat-pò͘ ê chi̍t-ê Kok-chè Châi-bū Pò-tō Chún-chek.