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Search results with tag "The accounting for business combinations"
APPLYING IFRS 3 IN PRACTICE DECEMBER 2011 ... - Grant …
www.grantthornton.com.auA. Overview 1 1 Headline changes in IFRS 3 Business Combinations 1 2 The acquisition method –at a glance 2 3 Effect of deal terms on the accounting for business combinations 3 4 Reporting business combinations and avoiding surprises 5 B. The Acquisition Method –Step by step 6 1 Identifying a business combination 7 1.1 Is the investee a ...