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Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38. Vienna, March 14, 2006 By Thierry Bertrand, Partner, E&Y Olivier Lemaire, Partner, E&Y Renaud Breyer, Manager, E&Y. Agenda. Scope of IFRS 3 Identifying the acquirer

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Entities m - PowerPoint PPT Presentation

Accounting for Business Combinations under IFRS 3 Goodwill and Intangible Assets under IFRS 3 and IAS 38