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Keywords: Business combinations
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (2): 135–156.
Published: 02 July 2018
...Wun Hong Su; Peter Wells Purpose This paper aims to evaluate the relation between acquisition premiums and amounts recognised as identifiable intangible assets (IIAs) in business combination, in periods before and after transition to International Financial Reporting Standards (IFRS). Design...
