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New Deloitte guide to applying IFRS 3 Business Combinations

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08 Aug 2004

Deloitte is pleased to make available, without charge, our new 84-page Guide to IFRS 3 Business Combinations.

The guide:
  • Outlines the key features of IFRS 3.
  • Provides illustrative examples to assist readers in applying the standard.
  • Discusses the requirements of IAS 36 Impairment of Assets and IAS 38 Intangible Assets as they relate to business combinations.
  • Includes:
    • Guidance on determining fair value for the purposes of accounting for business combinations;
    • An overview comparison between the requirements of IFRS and those of US GAAP;
    • A number of frequently asked questions; and
    • Illustrative disclosures.
Click to (PDF 1,894k*). *Because of the large file size, a white screen may appear for a while when downloading.

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