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Monaghan and Gilsenan [2021] EWHC 47 (Ch) – Euro Accessories Limited
- Article
- 16 Apr 2024
- Andrew Strickland
The meaning of fair value in Articles of Association.
Exclusive
IFRS reporting
- Article
- 28 Mar 2011
- Shân Kennedy
Since the introduction of IFRS 3 ‘Business Combinations’, in 2004, acquiring companies have been required to report the fair values of intangible assets arising from an acquisition separately from the residual allocated to purchased goodwill. In 2009, the UK regulator, the Financial Reporting Council (FRC), performed a survey of the accounting for 20 significant acquisitions to review compliance with IFRS 3.
Displaying 1-2 of 2 results
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