Table of Contents
Introduction.
1. The Case of Portuguese –Goodwill recognition and treatment of intangibles in business combinations
a) Goodwill and Intangibles.
b) Recognition of the goodwill and intangibles and measure according to IFRS3-Business Combinations, and IAS 38-Intangible Assets.
IFRS 3 Business Combinations.
IAS 38 - Intangible Assets.
c) Issues in the accounting for goodwill and in…
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