Special edition of IASPlus on IFRS 3 Business Combinations

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14 Apr 2004

We have published a of our -->IAS Plus --> newsletter (PDF 56k) devoted to IFRS 3 Business Combinations and the related amendments to IAS 36 Impairment of Assets and IAS 38 Intangible Assets issued by the IASB on 31 March 2004. The newsletter outlines the main features of IFRS 3 and discusses the impairment testing requirements of the revised IAS 36 as they relate to goodwill acquired in a business combination.

All past issues of the IAS Plus newsletter can be found Here.

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