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AASB 3/IFRS 3 Business Combinations Requires Disclosure of 'A Qualitative

Question 22

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AASB 3/IFRS 3 Business Combinations requires disclosure of 'a qualitative description of the factors that make up goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors'.

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