Exposure draft of proposed amendments to IFRS 3 business combinations: comments to be received by 28 October 2005

Front Cover
International Accounting Standards Board, Jan 1, 2005 - Business & Economics - 135 pages

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Contents

Contents
5
lNTRODUCTlON lN1lN13
16
Benefits and costs lN10lN12
22
ldentifying the acquirer 1016
28
paragraphs
51
Measuring the fair value of the acquiree using valuation A18A26
59
Examples of intangible assets that are identifiable A35A61
65
Copyright