Adoption of IFRS in 2004: business combinations

Stewart, Michael; Holgate, Peter; Gaull, Michael
August 2004
Accountancy;Aug2004, Vol. 134 Issue 1332, p80
Trade Publication
Deals with the International Financial Reporting Standards (IFRS) 3, Business Combinations, that was published on March 31, 2004. Reason International Accounting Standards 22 was withdrawn on March 31, 2004; Factor that is part of the transitional provisions in IFRS 3.


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