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國際財務報導準則第 3 號 企業合併 - ardf.org.tw

www.ardf.org.tw

釋例四 既存關係之有效結清(ifrs3.52(a)及ifrs3.b52) 情況一 結清既存之非合約性質關係. 甲公司係乙公司所提出專利侵權訴訟案中之被告,甲公司已於其財務報表中認

  Ifrs3

Business combinations and changes in ownership interests

www.casplus.com

Audit. Tax. Consulting. Financial Advisory. Business combinations and changes in ownership interests A guide to the revised IFRS 3 and IAS 27 25263 bd IFRS3 IAS27:25263 IFRS3

  Business, Change, Ifrs, Combination, Ownership, Ifrs 3, Business combinations and changes in ownership, Ifrs3

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