IFRS - valuations and judgemental areas (including IFRS3, IFRS2, IFRS13)
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- An overview of the requirements in IFRS 13 Fair Value Measurement and the measurement considerations
- Applying the fair value requirements in IFRS 3 Business Combinations, including the valuation of intangible assets
- The subjective areas in IFRS 2 Share-based Payment
- The judgmental areas in the measurement of possible provisions
- The measurement considerations for estimating a recoverable amount in impairment of assets.
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