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Research and Insights

Implications of IFRS on Accounting for Mergers and Acquisitions - IFRS 3

Impairment Testing - IAS 36, FAS 142, and AS 28

Thoughts on Goodwill Impairment

Implications of IFRS on Recognition and Measurement of Financial Instruments - IAS 32 and IAS 39

ESOP Valuation - IFRS 2, SFAS 123R, and AS 33