ED 3: Bussiness Combinations, Volume 2

Front Cover
International Accounting Standards Board
International Accounting Standards Board, 2003 - Business & Economics - 45 pages

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Contents

Draft International Financial Reporting Standard IFRS
5
INTRODUCTION paragraphs l1l6
12
Identifying the acquirer 1 722
18
Initial accounting determined on a provisional basis 6064
29
Previously recognised negative goodwill 80
35
Copyright

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