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Summary of new IASB business combinations standards in German

29 Jul 2004

Deloitte (Germany) has published a and the related new rules in IAS 36 Impairment of Assets and IAS 38 Intangible Assets (PDF 579k).

The title of this 21-page publication in German is IFRS 3: Unternehmenszusammenschlûsse sowie Änderungen der IAS 36 Wertminderung von Vermögenswerten und IAS 38 Immaterielle Vermögenswerten.