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Google Keyword Rankings for : ifrs customer relationships
1
Customer-related intangible assets (IFRS 3 and IAS 38)
https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2009/ifrs-3-ias-38-customer-related-intangible-assets-march-2009.pdf
The existence of contractual relationships and information about a customer's prior purchases would be important inputs in valuing a customer relationship ...
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https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2009/ifrs-3-ias-38-customer-related-intangible-assets-march-2009.pdf
The existence of contractual relationships and information about a customer's prior purchases would be important inputs in valuing a customer relationship ...
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2
IFRS 3 — Customer-related intangible assets - IAS Plus
https://www.iasplus.com/en/meeting-notes/ifrs-ic/not-added/2009/ifrs-3-customer-related-intangible-assets
Contractual customer relationships are always recognised separately from goodwill because they meet the contractual-legal criterion.
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https://www.iasplus.com/en/meeting-notes/ifrs-ic/not-added/2009/ifrs-3-customer-related-intangible-assets
Contractual customer relationships are always recognised separately from goodwill because they meet the contractual-legal criterion.
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3
4.3 Types of identifiable intangible assets - Viewpoint – PwC
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_4_intangible_US/43_types_of_identifi_US.html
A customer relationship exists between a company and its customer if (1) the company has information about the customer and has regular contact ...
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https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/business_combination/business_combination__28_US/chapter_4_intangible_US/43_types_of_identifi_US.html
A customer relationship exists between a company and its customer if (1) the company has information about the customer and has regular contact ...
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4
Intangible assets in a business combination
https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2013/intangible-assets-in-a-business-combination-nov-2013.pdf
Identifying and valuing intangibles under IFRS 3 2013: Section A 1 ... customer relationship intangible asset is also recognised separately ...
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https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2013/intangible-assets-in-a-business-combination-nov-2013.pdf
Identifying and valuing intangibles under IFRS 3 2013: Section A 1 ... customer relationship intangible asset is also recognised separately ...
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5
Customer Relationships Valuation – Annual Reporting
https://annualreporting.info/customer-relationships-valuation/
Revenue – represents revenue from existing customer relationships for existing products. Includes contractual and non-contractual relationships ...
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https://annualreporting.info/customer-relationships-valuation/
Revenue – represents revenue from existing customer relationships for existing products. Includes contractual and non-contractual relationships ...
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6
Valuation of Customer-Related Assets - Mercer Capital
https://mercercapital.com/financialreportingblog/valuation-of-customer-related-assets/
Customer relationships form a key intangible asset for firms operating in many industries. Firms devote significant human and financial ...
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https://mercercapital.com/financialreportingblog/valuation-of-customer-related-assets/
Customer relationships form a key intangible asset for firms operating in many industries. Firms devote significant human and financial ...
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7
Methods for Valuing Customer Relationships: Use of the Multi ...
https://willamette.com/insights_journal/16/spring_2016_10.pdf
Within the income approach, the multi-period excess earnings method is a common method to value customer relationships. In recent years, valuation analysts have.
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https://willamette.com/insights_journal/16/spring_2016_10.pdf
Within the income approach, the multi-period excess earnings method is a common method to value customer relationships. In recent years, valuation analysts have.
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8
Chalk Up All Inseparable Customer Relationships as Goodwill ...
https://tax.thomsonreuters.com/news/chalk-up-all-inseparable-customer-relationships-as-goodwill-fasb-says/
The FASB on March 2, 2022, tentatively voted by 5 to 2 to require public companies to subsume all customer relationships that cannot be ...
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https://tax.thomsonreuters.com/news/chalk-up-all-inseparable-customer-relationships-as-goodwill-fasb-says/
The FASB on March 2, 2022, tentatively voted by 5 to 2 to require public companies to subsume all customer relationships that cannot be ...
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9
009: Can we capitalize a customer list under IFRS? - CPDbox
https://www.cpdbox.com/009-capitalize-customer-list-ifrs/
“An entity may have a portfolio of customers or a market share and expect that, because of its efforts in building customer relationships and loyalty, the ...
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https://www.cpdbox.com/009-capitalize-customer-list-ifrs/
“An entity may have a portfolio of customers or a market share and expect that, because of its efforts in building customer relationships and loyalty, the ...
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10
Accounting for Business Combinations (IFRS 3)
https://ifrscommunity.com/knowledge-base/business-combination-accounting/
Customer relationships meet the contractual-legal criterion if an entity has a practice of establishing contracts with its customers, regardless ...
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https://ifrscommunity.com/knowledge-base/business-combination-accounting/
Customer relationships meet the contractual-legal criterion if an entity has a practice of establishing contracts with its customers, regardless ...
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11
Navigating the accounting for business combinations
https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/publications/gtil-2011-navigating-the-accounting-for-business-combinations-applying-ifrs-3-in-practice.pdf
1 Headline changes in IFRS 3 Business Combinations ... customer contracts and the related customer relationships.
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https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/publications/gtil-2011-navigating-the-accounting-for-business-combinations-applying-ifrs-3-in-practice.pdf
1 Headline changes in IFRS 3 Business Combinations ... customer contracts and the related customer relationships.
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12
7. Business Combination (IFRS 3) – recognition and valuation ...
https://marekpanfil.com/wp-content/uploads/2021/04/Marek-Panfil-Business-combination-IFRS3-recognition-valuation-of-intangible-assets.pdf
future value potential of brands, technology, customer relationships, goodwill, and how the acquirer recognises and measures its acquired intangible assets ...
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https://marekpanfil.com/wp-content/uploads/2021/04/Marek-Panfil-Business-combination-IFRS3-recognition-valuation-of-intangible-assets.pdf
future value potential of brands, technology, customer relationships, goodwill, and how the acquirer recognises and measures its acquired intangible assets ...
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13
The failure of IFRS 3 - IAM media
https://www.iam-media.com/article/2DEE9376B3518A99B1F10901FD985B07EA301A64/download
B Customer-related intangible assets. 1 Customer lists. 2 Order or production backlog. 3 Customer contracts and the related customer relationships.
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https://www.iam-media.com/article/2DEE9376B3518A99B1F10901FD985B07EA301A64/download
B Customer-related intangible assets. 1 Customer lists. 2 Order or production backlog. 3 Customer contracts and the related customer relationships.
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14
IFRS 3 Implementation - Intangible Business
https://www.intangiblebusiness.com/financial/ifrs-3-implementation
IFRS 3 also demands that brands and other intangible assets are valued by a ... share valuation, customer relationship valuation, copyright valuation, ...
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https://www.intangiblebusiness.com/financial/ifrs-3-implementation
IFRS 3 also demands that brands and other intangible assets are valued by a ... share valuation, customer relationship valuation, copyright valuation, ...
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15
Remaining Useful Life and Amortization Considerations - Stout
https://www.stout.com/en/insights/article/post-transaction-accounting-remaining-useful-life-and-amortization-considerations
Usually, customer-based intangibles and assets that are reliant on patents ... The figures used to determine the customer relationships value are the end ...
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https://www.stout.com/en/insights/article/post-transaction-accounting-remaining-useful-life-and-amortization-considerations
Usually, customer-based intangibles and assets that are reliant on patents ... The figures used to determine the customer relationships value are the end ...
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16
IFRS Intelligence Business Combinations - BDO Global
https://www.bdo.global/getmedia/08c52614-39f8-49e4-b66a-023770d4b6e4/IFRS-Intelligence-IFRS-3-Business-Combinations-pdf.aspx
guidance on the circumstances in which a non-contractual customer relationship arises in a business combination. IFRS 3 (as revised in 2008) requires an ...
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https://www.bdo.global/getmedia/08c52614-39f8-49e4-b66a-023770d4b6e4/IFRS-Intelligence-IFRS-3-Business-Combinations-pdf.aspx
guidance on the circumstances in which a non-contractual customer relationship arises in a business combination. IFRS 3 (as revised in 2008) requires an ...
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17
Distributor Method for Valuation of Customer Relationships
https://www.schneiderdowns.com/our-thoughts-on/distributor-method-valuation-of-customer-relationships
This approach is applied in the valuation of customer relationships when the customer-related asset is the primary asset of the acquired ...
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https://www.schneiderdowns.com/our-thoughts-on/distributor-method-valuation-of-customer-relationships
This approach is applied in the valuation of customer relationships when the customer-related asset is the primary asset of the acquired ...
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18
2014-643_esma_report_on_the_ifrs_3.pdf - European Union
https://www.esma.europa.eu/system/files_force/library/2015/11/2014-643_esma_report_on_the_ifrs_3.pdf?download=1
business combinations in IFRS financial statements ... such as customer relationships, to be significantly longer than the period over which a benefit was ...
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https://www.esma.europa.eu/system/files_force/library/2015/11/2014-643_esma_report_on_the_ifrs_3.pdf?download=1
business combinations in IFRS financial statements ... such as customer relationships, to be significantly longer than the period over which a benefit was ...
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19
AASB standard template
https://www.aasb.gov.au/admin/file/content102/c3/Appendix_to_PIR_survey.pdf
IFRS 3 (July 2004) in relation to the initial accounting for intangible assets acquired in a ... Customer contracts and the related customer relationships.
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https://www.aasb.gov.au/admin/file/content102/c3/Appendix_to_PIR_survey.pdf
IFRS 3 (July 2004) in relation to the initial accounting for intangible assets acquired in a ... Customer contracts and the related customer relationships.
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20
Recognition of Supplier and Customer Relationships ... - GUPEA
https://gupea.ub.gu.se/bitstream/2077/47113/1/gupea_2077_47113_1.pdf
supplier and customer relationships, and allocation to other identifiable ... 141r) is meant to be more clear, it reduced some of its differences with IFRS.
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https://gupea.ub.gu.se/bitstream/2077/47113/1/gupea_2077_47113_1.pdf
supplier and customer relationships, and allocation to other identifiable ... 141r) is meant to be more clear, it reduced some of its differences with IFRS.
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21
What FRS 102 amendments mean for intangible assets
https://www.rsmuk.com/ideas-and-insights/what-do-the-amendments-to-frs-102-really-mean-for-intangible-assets
Under existing FRS 102 (and IFRS 3), many acquisitions would result in the recognition of a customer relationship intangible asset (amongst ...
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https://www.rsmuk.com/ideas-and-insights/what-do-the-amendments-to-frs-102-really-mean-for-intangible-assets
Under existing FRS 102 (and IFRS 3), many acquisitions would result in the recognition of a customer relationship intangible asset (amongst ...
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22
APB VFR Valuation Advisory #2 - The Appraisal Foundation
https://www.appraisalfoundation.org/imis/docs/APB_VFR_Valuation_Advisory_2_Final_061516.pdf
Combinations (IFRS 3R), and IFRS 13 Fair Value Measurement, both of which are ... Customer Contracts and the Related Customer Relationships are identified ...
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https://www.appraisalfoundation.org/imis/docs/APB_VFR_Valuation_Advisory_2_Final_061516.pdf
Combinations (IFRS 3R), and IFRS 13 Fair Value Measurement, both of which are ... Customer Contracts and the Related Customer Relationships are identified ...
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23
U.S. GAAP vs. IFRS: Intangible assets other than goodwill
https://rsmus.com/content/dam/rsm/insights/financial-reporting/us-gaap-vs-ifrs-comparisons/us_gaap_ifrs_intagible_assets_other_than_goodwill.pdf
Currently, more than 120 countries require or permit the use of International Financial Reporting. Standards (IFRS), with a significant number of countries ...
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https://rsmus.com/content/dam/rsm/insights/financial-reporting/us-gaap-vs-ifrs-comparisons/us_gaap_ifrs_intagible_assets_other_than_goodwill.pdf
Currently, more than 120 countries require or permit the use of International Financial Reporting. Standards (IFRS), with a significant number of countries ...
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24
Non‑contractual customer relationships (paragraph 16) (paras ...
https://service.betterregulation.com/document/431047
Exchange transactions for the same asset or a similar asset provide evidence of separability of a non‑contractual customer relationship and ...
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https://service.betterregulation.com/document/431047
Exchange transactions for the same asset or a similar asset provide evidence of separability of a non‑contractual customer relationship and ...
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25
Module 18 – Intangible Assets other than Goodwill - Focus IFRS
http://www.focusifrs.com/content/download/6052/31583/version/1/file/Module18_version20109_IntangibleAssets_.pdf
of the International Financial Reporting Standard (IFRS) ... or supplier relationships, customer loyalty, market-share and marketing rights.
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http://www.focusifrs.com/content/download/6052/31583/version/1/file/Module18_version20109_IntangibleAssets_.pdf
of the International Financial Reporting Standard (IFRS) ... or supplier relationships, customer loyalty, market-share and marketing rights.
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26
Thematic Review: Business Combinations | September 2022
https://www.frc.org.uk/getattachment/f342bfa9-2734-46ca-81cf-4e1358d47536/IFRS-3-Business-Combinations.pdf
companies have to consider the IFRS 3, 'Business Combinations', ... decrease in the fair value of customer contracts and relationships.
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https://www.frc.org.uk/getattachment/f342bfa9-2734-46ca-81cf-4e1358d47536/IFRS-3-Business-Combinations.pdf
companies have to consider the IFRS 3, 'Business Combinations', ... decrease in the fair value of customer contracts and relationships.
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27
IFRS 3 Illustrative Examples and US GAAP Comparison - ICJCE
https://www.icjce.es/images/pdfs/TECNICA/C02%20-%20IASB/C203%20-%20IFRS%20y%20SIC/IFRS%203%20Examples%20y%20Compar%20SFAS%20141%20%20-%20Feb%202008.pdf
IE30. The following examples illustrate the recognition of customer contract and customer relationship intangible assets acquired in a business.
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https://www.icjce.es/images/pdfs/TECNICA/C02%20-%20IASB/C203%20-%20IFRS%20y%20SIC/IFRS%203%20Examples%20y%20Compar%20SFAS%20141%20%20-%20Feb%202008.pdf
IE30. The following examples illustrate the recognition of customer contract and customer relationship intangible assets acquired in a business.
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28
FEEDBACK STATEMENT Preparer Outreach Activities POST ...
https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F296%2FPIR%20IFRS%203%20-%20Feedback%20Statement%20-%20EFRAG%20Outreach%20with%20Preparers.pdf
and receivables in the banking industry, pre-existing relationships, and ... customer lists), as there was insufficient guidance in IFRS 13.
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https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F296%2FPIR%20IFRS%203%20-%20Feedback%20Statement%20-%20EFRAG%20Outreach%20with%20Preparers.pdf
and receivables in the banking industry, pre-existing relationships, and ... customer lists), as there was insufficient guidance in IFRS 13.
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29
Intangibles — Goodwill and other - EY
https://assets.ey.com/content/dam/ey-sites/ey-com/en_us/topics/assurance/accountinglink/ey-frdbb1499-05-09-2022.pdf?download
Considerations in determining the useful life of a customer relationship intangible asset . ... E Differences between US GAAP and IFRS .
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https://assets.ey.com/content/dam/ey-sites/ey-com/en_us/topics/assurance/accountinglink/ey-frdbb1499-05-09-2022.pdf?download
Considerations in determining the useful life of a customer relationship intangible asset . ... E Differences between US GAAP and IFRS .
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30
Goodwill (Accounting): What It Is, How It Works ... - Investopedia
https://www.investopedia.com/terms/g/goodwill.asp
The value of a company's name, brand reputation, loyal customer base, solid customer service, good employee relations, and proprietary technology represent ...
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https://www.investopedia.com/terms/g/goodwill.asp
The value of a company's name, brand reputation, loyal customer base, solid customer service, good employee relations, and proprietary technology represent ...
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31
Illustrative Examples and Comparison with SFAS 141(R) on ...
https://library.croneri.co.uk/cch_uk/iast/ifrs3-example-200801
IE27 A customer contract and the related customer relationship may represent two distinct intangible assets. Both the useful lives and the pattern in which the ...
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https://library.croneri.co.uk/cch_uk/iast/ifrs3-example-200801
IE27 A customer contract and the related customer relationship may represent two distinct intangible assets. Both the useful lives and the pattern in which the ...
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32
Tax amortisation of intangible assets in United Kingdom
http://www.taxamortisation.com/tax-amortisation-benefit/uk.html
Country, Patents, Technology, Trademark, Customer relationships, Goodwill ... For acquisition of goodwill and customer related intangible assets on or after ...
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http://www.taxamortisation.com/tax-amortisation-benefit/uk.html
Country, Patents, Technology, Trademark, Customer relationships, Goodwill ... For acquisition of goodwill and customer related intangible assets on or after ...
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33
ACCOUNTING TREATMENT OF BRAND AS AN INTANGIBLE ...
https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902065S.pdf
IFRS 3 recognizes customer relationships, that is, the portfolio of customers as intangible assets, but in a business combination and separately from goodwill.
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https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902065S.pdf
IFRS 3 recognizes customer relationships, that is, the portfolio of customers as intangible assets, but in a business combination and separately from goodwill.
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34
IFRS 3 IFRS 3 Business Combinations is issued by the ... - XRB
https://www.xrb.govt.nz/dmsdocument/2770
the existence of a parent-subsidiary relationship.5 IFRS 3 also carried forward the guidance ... Contracts are often negotiated with customers or suppliers.
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https://www.xrb.govt.nz/dmsdocument/2770
the existence of a parent-subsidiary relationship.5 IFRS 3 also carried forward the guidance ... Contracts are often negotiated with customers or suppliers.
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35
Business Combination (IFRS 3) - Pretium Advisory
https://pretiumhk.com/2021/11/29/business-combination-ifrs-3/
Recognizing and measuring identifiable intangible assets (e.g. patent, trademark, customer relationship). Measuring material non-current ...
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https://pretiumhk.com/2021/11/29/business-combination-ifrs-3/
Recognizing and measuring identifiable intangible assets (e.g. patent, trademark, customer relationship). Measuring material non-current ...
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36
Intangible Assets: The Complete Guide | FinanceTuts
https://www.financetuts.com/intangible-assets/
Customer relationships: customer list, email list, returning customer base, ... IFRS, IAS 38 “Intangible Assets”, International Accounting Standard (IAS) ...
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https://www.financetuts.com/intangible-assets/
Customer relationships: customer list, email list, returning customer base, ... IFRS, IAS 38 “Intangible Assets”, International Accounting Standard (IAS) ...
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37
Purchase Price Allocation (PPA) | Deloitte Netherlands
https://www2.deloitte.com/nl/nl/pages/technologie-media-telecom/articles/purchase-price-allocation.html
In case the acquired company is to switch from Dutch GAAP (RJ) to IFRS, ... Other examples of such identifiable items are the customer relationships, ...
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https://www2.deloitte.com/nl/nl/pages/technologie-media-telecom/articles/purchase-price-allocation.html
In case the acquired company is to switch from Dutch GAAP (RJ) to IFRS, ... Other examples of such identifiable items are the customer relationships, ...
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38
NOTE F20 Intangible assets - 2018 Annual Integrated Report
https://reports.solvay.com/annual-report/2018/en/financial-statements/notes-to-the-consolidated-financial-statements/notes-to-the-consolidated-statement-of-financial-position/note-f20-intangible-assets.html
Accounting policy; General; Research and Development costs; Patents, trademarks, and customer relationships; Other intangible assets.
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https://reports.solvay.com/annual-report/2018/en/financial-statements/notes-to-the-consolidated-financial-statements/notes-to-the-consolidated-statement-of-financial-position/note-f20-intangible-assets.html
Accounting policy; General; Research and Development costs; Patents, trademarks, and customer relationships; Other intangible assets.
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39
Intangible assets: fuzzy science | John Hughes IFRS Blog
https://disclosurehub.org/2017/10/29/intangible-assets-fuzzy-science/
The dealers sell the goods to retail customers and provide them with maintenance. The relationships between the acquired entity and the dealers ...
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https://disclosurehub.org/2017/10/29/intangible-assets-fuzzy-science/
The dealers sell the goods to retail customers and provide them with maintenance. The relationships between the acquired entity and the dealers ...
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40
Business Combinations - ASPE - IFRS: A Comparison
https://www.bdo.ca/BDO/media/aspeifrscomparison/ASPE_IFRS-Comparison_Business-Combinations.pdf
on returns from selling goods and services to customers, rather than on cost ... A transaction that in effect settles pre-existing relationships between the ...
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https://www.bdo.ca/BDO/media/aspeifrscomparison/ASPE_IFRS-Comparison_Business-Combinations.pdf
on returns from selling goods and services to customers, rather than on cost ... A transaction that in effect settles pre-existing relationships between the ...
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41
2nd extract from EECS's database of enforcement decisions
https://www.fma.gv.at/wp-content/plugins/dw-fma/download.php?d=1428
Subsequently, on transition from local GAAP to IFRS, the intangible asset was ... from the tax authorities or from a hypothetical end customer since it does ...
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https://www.fma.gv.at/wp-content/plugins/dw-fma/download.php?d=1428
Subsequently, on transition from local GAAP to IFRS, the intangible asset was ... from the tax authorities or from a hypothetical end customer since it does ...
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42
Module 18—Intangible Assets other than Goodwill
https://incp.org.co/Site/publicaciones/info/archivos/modulo%2018.pdf
The module is designed to assist users of the IFRS for SMEs® Standard (Standard) ... Ex 10 An entity, a fast-food outlet, builds customer relationships and ...
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https://incp.org.co/Site/publicaciones/info/archivos/modulo%2018.pdf
The module is designed to assist users of the IFRS for SMEs® Standard (Standard) ... Ex 10 An entity, a fast-food outlet, builds customer relationships and ...
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43
Valuation of Intangibles under IFRS 3R, IAS 36 and IAS 38
https://www.oecd.org/tax/transfer-pricing/47421362.pdf
It is therefore fundamental to understand the intangible asset hierarchy within the business. Technology. Customer relationship. Trademark.
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https://www.oecd.org/tax/transfer-pricing/47421362.pdf
It is therefore fundamental to understand the intangible asset hierarchy within the business. Technology. Customer relationship. Trademark.
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44
Business Combinations (ASC Topic 805 and IFRS 3R)
https://sigmavaluation.com/business-combinations/
Customer Relationships. Favorable Supply Agreements. Non-Compete Agreements. Licensing Agreements. Liabilities. Deferred Revenue. Contingent Considerations.
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https://sigmavaluation.com/business-combinations/
Customer Relationships. Favorable Supply Agreements. Non-Compete Agreements. Licensing Agreements. Liabilities. Deferred Revenue. Contingent Considerations.
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45
IFRS 3 - Business Combinations Presented by CA Anand ...
https://www.wirc-icai.org/images/material/IFRS-3.pdf
Example – Contract Related Customer Relationship. An acquiree is negotiating contracts with a number of new customers at the acquisition date for.
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https://www.wirc-icai.org/images/material/IFRS-3.pdf
Example – Contract Related Customer Relationship. An acquiree is negotiating contracts with a number of new customers at the acquisition date for.
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46
Remaining useful life of customer relationships : Valuation in ...
https://www.researchgate.net/publication/277849600_Remaining_useful_life_of_customer_relationships_Valuation_in_accordance_with_IFRS_3
Remaining useful life of customer relationships : Valuation in accordance with IFRS 3 ... To read the full-text of this research, you can request ...
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https://www.researchgate.net/publication/277849600_Remaining_useful_life_of_customer_relationships_Valuation_in_accordance_with_IFRS_3
Remaining useful life of customer relationships : Valuation in accordance with IFRS 3 ... To read the full-text of this research, you can request ...
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47
DP 2020/1 Business Combinations – Disclosures, Goodwill ...
https://www.publicaccountants.org.au/media/3181861/IPA-Submission-IASB-DP-2020-1-Bus-Comb-Discl-and-Goodwill.pdf
The IPA welcomes the review of IFRS 3 Business Combinations and IAS 36 ... and finite life intangibles such as customer relationships.
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https://www.publicaccountants.org.au/media/3181861/IPA-Submission-IASB-DP-2020-1-Bus-Comb-Discl-and-Goodwill.pdf
The IPA welcomes the review of IFRS 3 Business Combinations and IAS 36 ... and finite life intangibles such as customer relationships.
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48
Intangible Assets - HKICPA
https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas38.pdf
All rights in this material outside of Hong Kong are reserved by IFRS Foundation. ... of its efforts in building customer relationships and loyalty, ...
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https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas38.pdf
All rights in this material outside of Hong Kong are reserved by IFRS Foundation. ... of its efforts in building customer relationships and loyalty, ...
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49
UK-adopted international accounting standards
https://assets-eu-01.kc-usercontent.com/99102f2b-dbd8-0186-f681-303b06237bb2/b55d12f8-bd1d-43f2-a6af-625aa091acdc/EN_GVT_BB2020_IAS38.pdf
leases of intangible assets accounted for in accordance with IFRS 16 Leases. ... or supplier relationships, customer loyalty, market share and marketing ...
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https://assets-eu-01.kc-usercontent.com/99102f2b-dbd8-0186-f681-303b06237bb2/b55d12f8-bd1d-43f2-a6af-625aa091acdc/EN_GVT_BB2020_IAS38.pdf
leases of intangible assets accounted for in accordance with IFRS 16 Leases. ... or supplier relationships, customer loyalty, market share and marketing ...
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50
CAPTIALISATION OF ADVERTISING EXPENDITURE ... - DiVA
http://www.diva-portal.org/smash/get/diva2:114213/FULLTEXT01.pdf
or customer relationships), the Financial Accounting Standards Board ... (referred to as “IFRS”) and US Generally Accepted Accounting Principles (US-GAAP).
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http://www.diva-portal.org/smash/get/diva2:114213/FULLTEXT01.pdf
or customer relationships), the Financial Accounting Standards Board ... (referred to as “IFRS”) and US Generally Accepted Accounting Principles (US-GAAP).
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51
Solved Identifiable Intangibles and Goodwill, | Chegg.com
https://www.chegg.com/homework-help/questions-and-answers/identifiable-intangibles-goodwill-ifrs-international-foods-us-company-acquired-two-compani-q15071479
Question: Identifiable Intangibles and Goodwill, IFRS International Foods, a U.S. company, ... Customer relationships, January 1, 2016, $4,000,000, 4 years.
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https://www.chegg.com/homework-help/questions-and-answers/identifiable-intangibles-goodwill-ifrs-international-foods-us-company-acquired-two-compani-q15071479
Question: Identifiable Intangibles and Goodwill, IFRS International Foods, a U.S. company, ... Customer relationships, January 1, 2016, $4,000,000, 4 years.
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52
5 Key Steps to Prepare a Purchase Price Allocation After A ...
https://www.mnp.ca/en/insights/directory/5-key-steps-to-prepare-a-purchase-price-allocation-after-a-business-combination
International Financial Reporting Standards (IFRS) 3 Business ... Customer relationships – A contract does not have to be in place with a ...
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https://www.mnp.ca/en/insights/directory/5-key-steps-to-prepare-a-purchase-price-allocation-after-a-business-combination
International Financial Reporting Standards (IFRS) 3 Business ... Customer relationships – A contract does not have to be in place with a ...
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53
Business Combinations | Purchase Price Allocation - Kroll
https://www.kroll.com/en/services/valuation-services/business-combinations-purchase-price-allocation
Under both ASC 805 and IFRS 3, the purchase price of an acquisition is allocated to the ... in-process research and development, and customer relationships.
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https://www.kroll.com/en/services/valuation-services/business-combinations-purchase-price-allocation
Under both ASC 805 and IFRS 3, the purchase price of an acquisition is allocated to the ... in-process research and development, and customer relationships.
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54
Purchase Price Allocation (PPA): Definition and Examples
https://planergy.com/blog/purchase-price-allocation/
PPA is a process the International Financial Reporting Standards (IFRS) requires ... and trade secrets, intellectual property, customer relationships, etc.
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https://planergy.com/blog/purchase-price-allocation/
PPA is a process the International Financial Reporting Standards (IFRS) requires ... and trade secrets, intellectual property, customer relationships, etc.
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55
Business Combinations – IFRS 3 (Revised) | ACCA Global
https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/business-combinations.html
Acquirers are required to recognise brands, licences and customer relationships, and other intangible assets. Contingent assets are not recognised, ...
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https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/business-combinations.html
Acquirers are required to recognise brands, licences and customer relationships, and other intangible assets. Contingent assets are not recognised, ...
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56
IFRS 15: Defining a customer - AVC Learning Solutions
https://www.avclearning.com/single-post/2018/11/29/ifrs-15-defining-a-customer
IFRS 15: Definition of a customer Put simply, a customer is the party that purchases an entity's goods or services.
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https://www.avclearning.com/single-post/2018/11/29/ifrs-15-defining-a-customer
IFRS 15: Definition of a customer Put simply, a customer is the party that purchases an entity's goods or services.
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57
What are the different types of intangible assets? | FAQs
https://brandirectory.com/faqs/what-are-the-different-types-of-intangible-assets
Trained and assembled workforce; customer and distribution relationships. ... As specified in IFRS 3: Business Combinations, intangible assets of the three ...
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https://brandirectory.com/faqs/what-are-the-different-types-of-intangible-assets
Trained and assembled workforce; customer and distribution relationships. ... As specified in IFRS 3: Business Combinations, intangible assets of the three ...
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58
Customer Relationship Value- Compendium - ConsultEase
https://www.consultease.com/customer-relationship/customer-relationship-value-compendium/
Customer relationship plays a significant role in a Company and a form of key Intangible Asset (IA). Companies are paying much attention to ...
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https://www.consultease.com/customer-relationship/customer-relationship-value-compendium/
Customer relationship plays a significant role in a Company and a form of key Intangible Asset (IA). Companies are paying much attention to ...
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59
Loan acquisition accounting - assets.kpmg
https://assets.kpmg/content/dam/kpmg/xx/pdf/2021/03/loan-acquisition.pdf
Loan acquisition accounting. Practice issues for banks. IFRS 9. March 2021 ... customer relationships (e.g. borrower base or banking service relationships);.
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https://assets.kpmg/content/dam/kpmg/xx/pdf/2021/03/loan-acquisition.pdf
Loan acquisition accounting. Practice issues for banks. IFRS 9. March 2021 ... customer relationships (e.g. borrower base or banking service relationships);.
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60
Intro to IFRS 15 featuring Principal & Agent Relationship.
https://www.linkedin.com/pulse/intro-ifrs-15-featuring-principal-agent-relationship-sobur-bello-aca?trk=pulse-article_more-articles_related-content-card
IFRS 15 recognises that both the customer and seller are bound by an agreement (contract). The contract could be written or implied but what's ...
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https://www.linkedin.com/pulse/intro-ifrs-15-featuring-principal-agent-relationship-sobur-bello-aca?trk=pulse-article_more-articles_related-content-card
IFRS 15 recognises that both the customer and seller are bound by an agreement (contract). The contract could be written or implied but what's ...
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61
Accounting Resources for ASC 805 and IFRS 3
https://www.gaapdynamics.com/insights/accounting-topics/business-combinations-accounting-resources-for-asc-805-and-ifrs-3
Both ASC 805 and IFRS 3 require business combinations to be accounted for using ... of separate transactions (e.g., settling pre-existing relationships).
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https://www.gaapdynamics.com/insights/accounting-topics/business-combinations-accounting-resources-for-asc-805-and-ifrs-3
Both ASC 805 and IFRS 3 require business combinations to be accounted for using ... of separate transactions (e.g., settling pre-existing relationships).
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62
Valuation of intangibles in a business combination - YouTube
https://www.youtube.com/watch?v=QNDhigHqaM4
Jun 7, 2019
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https://www.youtube.com/watch?v=QNDhigHqaM4
Jun 7, 2019
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63
IAS 38 Intangible Assets - FAR Online
https://www.faronline.se/dokument/ifrs-english/ias/ias0038_eng/
Regulation (EU) 2016/1905 – IFRS 15 Revenue from Contracts with Customers, ... franchises, customer or supplier relationships, customer loyalty, ...
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https://www.faronline.se/dokument/ifrs-english/ias/ias0038_eng/
Regulation (EU) 2016/1905 – IFRS 15 Revenue from Contracts with Customers, ... franchises, customer or supplier relationships, customer loyalty, ...
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64
IFRS S - IMA
https://www.imanet.org/-/media/188d80df55034f3d8190e98cbceee519.ashx?la=en
Re: IFRS Standards Discussion Paper DP/2020/1 Business ... certain intangible assets noncontractual customer relationships and NCAs should ...
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https://www.imanet.org/-/media/188d80df55034f3d8190e98cbceee519.ashx?la=en
Re: IFRS Standards Discussion Paper DP/2020/1 Business ... certain intangible assets noncontractual customer relationships and NCAs should ...
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65
IFRS 3 Cover - CASPlus
http://www.casplus.com/pubs/files/ifrs3.pdf
The issuance of IFRS 3 Business Combinations, together with the issuance of ... Generally applicable to: customer relationships, patented technology, ...
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http://www.casplus.com/pubs/files/ifrs3.pdf
The issuance of IFRS 3 Business Combinations, together with the issuance of ... Generally applicable to: customer relationships, patented technology, ...
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66
Accounting for Business Combinations under IFRS 3 Goodwill ...
https://nanopdf.com/download/adc-5afb3f6434807_pdf
Allocation of cost (cont'd). Item. IFRS 3. (b) Non-contractual customer relationships. IAS 38 Intangible Assets states that in the absence of.
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https://nanopdf.com/download/adc-5afb3f6434807_pdf
Allocation of cost (cont'd). Item. IFRS 3. (b) Non-contractual customer relationships. IAS 38 Intangible Assets states that in the absence of.
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67
Business Combination Overview & Steps - Study.com
https://study.com/learn/lesson/business-combination-overview-steps.html
The International Financial Reporting Standard 3 (IFRS 3) provides guidance on ... copyrights, contracts, and customer relationships.
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https://study.com/learn/lesson/business-combination-overview-steps.html
The International Financial Reporting Standard 3 (IFRS 3) provides guidance on ... copyrights, contracts, and customer relationships.
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68
The Valuation of Intangible Assets
https://www.fondazioneoiv.it/wp-content/uploads/2019/05/IntangibleAssetsWorkshop-Zyla.pdf
Source: IFRS 3, IVSC IVS 210 Intangible Assets, FASB ASC 805 ... Customer contracts and related customer relationships.
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https://www.fondazioneoiv.it/wp-content/uploads/2019/05/IntangibleAssetsWorkshop-Zyla.pdf
Source: IFRS 3, IVSC IVS 210 Intangible Assets, FASB ASC 805 ... Customer contracts and related customer relationships.
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69
How to Test Goodwill & Intangibles for Possible Impairments
https://einvestingforbeginners.com/goodwill-impairment-test-csmit/
Coke), patents, licenses, customer relationships and lists, ... Under IFRS, internally developed intangibles can be capitalized only if 1) ...
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https://einvestingforbeginners.com/goodwill-impairment-test-csmit/
Coke), patents, licenses, customer relationships and lists, ... Under IFRS, internally developed intangibles can be capitalized only if 1) ...
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70
Business Combinations - International Actuarial Association
http://www.actuaries.org/COUNCIL/Documents/Quebec_B13a.pdf
IFRS 3 provides accounting guidance for business combinations. ... Customer relationships and customer list – long duration contracts.
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http://www.actuaries.org/COUNCIL/Documents/Quebec_B13a.pdf
IFRS 3 provides accounting guidance for business combinations. ... Customer relationships and customer list – long duration contracts.
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71
FRC calls for overhaul of IFRS 3 | Accountancy Daily
https://www.accountancydaily.co/frc-calls-overhaul-ifrs-3
... by companies due to unfamiliarity with its requirements and the complexity of valuing intangible assets such as brands and customer relationships.
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https://www.accountancydaily.co/frc-calls-overhaul-ifrs-3
... by companies due to unfamiliarity with its requirements and the complexity of valuing intangible assets such as brands and customer relationships.
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72
Module 18 version 2010 9 Intangible Assets - 2009 IFRS ...
https://www.studocu.com/row/document/univerzita-j-selyeho/accounting2/module-18-version-2010-9-intangible-assets/10574261
2009 ifrs foundation: training material for the for smes module 18 ... Ex 24 An entity acquired several customer relationships in a business combination.
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https://www.studocu.com/row/document/univerzita-j-selyeho/accounting2/module-18-version-2010-9-intangible-assets/10574261
2009 ifrs foundation: training material for the for smes module 18 ... Ex 24 An entity acquired several customer relationships in a business combination.
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73
How to Account for Deferred Revenue in Purchase Accounting
https://www.cbiz.com/insights/articles/article-details/how-to-account-for-deferred-revenue-in-purchase-accounting
If the acquiree had advance billed but the customer was not obligated ... a component of customer relationships, or as an asset or liability ...
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https://www.cbiz.com/insights/articles/article-details/how-to-account-for-deferred-revenue-in-purchase-accounting
If the acquiree had advance billed but the customer was not obligated ... a component of customer relationships, or as an asset or liability ...
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74
Reporting the value of acquired intangible assets
http://www.buildingipvalue.com/05_SF/364_368.htm
The newly introduced IFRS 3 is a very significant extension of this shift to ... contractual and non-contractual customer relationships, order backlog, ...
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http://www.buildingipvalue.com/05_SF/364_368.htm
The newly introduced IFRS 3 is a very significant extension of this shift to ... contractual and non-contractual customer relationships, order backlog, ...
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75
Post-implementation Review: IFRS-3 Business Combinations ...
https://www.ovfa.at/oevfa/oevfa_v4.nsf/sysPages/review.htm/$File/EFFAS_FAC_Comments_PiR_IFRS.pdf
European users regarding the Post-implementation Review of IFRS-3 Business ... of the newly created intangibles like customer relationships may have a ...
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https://www.ovfa.at/oevfa/oevfa_v4.nsf/sysPages/review.htm/$File/EFFAS_FAC_Comments_PiR_IFRS.pdf
European users regarding the Post-implementation Review of IFRS-3 Business ... of the newly created intangibles like customer relationships may have a ...
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76
IFRS 3 Business Combinations - DRSC
https://www.drsc.de/app/uploads/2017/03/140606_CL_ASCG_PIR_IFRS3.pdf
our views regarding the Post-implementation Review – IFRS 3 Business Combinations. ... tangible assets, such as brands and customer lists, raises further ...
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https://www.drsc.de/app/uploads/2017/03/140606_CL_ASCG_PIR_IFRS3.pdf
our views regarding the Post-implementation Review – IFRS 3 Business Combinations. ... tangible assets, such as brands and customer lists, raises further ...
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77
What is Goodwill? | Square Business Glossary
https://squareup.com/gb/en/glossary/goodwill
For instance, a company may offer a valued customer a discount on future purchases ... Under international financial reporting standards (IFRS), goodwill is ...
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https://squareup.com/gb/en/glossary/goodwill
For instance, a company may offer a valued customer a discount on future purchases ... Under international financial reporting standards (IFRS), goodwill is ...
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78
4. Tangibles and Intangibles Assets - Glycan Space Industries
https://glycanspacexr-agency.com/docs/chapter-04-tangibles-intangibles-assets-ind-as-implementation-guide-KPMG.pdf
publishing titles, customer lists and items similar ... significant in relation to the total cost of the PPE.
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https://glycanspacexr-agency.com/docs/chapter-04-tangibles-intangibles-assets-ind-as-implementation-guide-KPMG.pdf
publishing titles, customer lists and items similar ... significant in relation to the total cost of the PPE.
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79
What is IFRS 15? | Revenue Recognition Standards
https://www.financialforce.com/learn/revenue-recognition/what-is-ifrs-15/
IFRS 15: A Five Step Model to Compliance · Identify the contract with a customer · Identify the performance obligations in the contract · Determine the transaction ...
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https://www.financialforce.com/learn/revenue-recognition/what-is-ifrs-15/
IFRS 15: A Five Step Model to Compliance · Identify the contract with a customer · Identify the performance obligations in the contract · Determine the transaction ...
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80
Business Combinations
http://ifrs.skr.jp/ifrs3.pdf
International Financial Reporting Standard 3 Business Combinations (IFRS 3) is set ... name, a patent or a customer relationship, that the acquiree did not ...
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http://ifrs.skr.jp/ifrs3.pdf
International Financial Reporting Standard 3 Business Combinations (IFRS 3) is set ... name, a patent or a customer relationship, that the acquiree did not ...
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81
Customer Relationship Management: A Database Approach
https://www.bauer.uh.edu/jhess/documents/Class2.ppt
Customer Relationship Management: A Database Approach. MARK 7397. Spring 2007. James D. Hess. C.T. Bauer Professor of Marketing Science. 375H Melcher Hall.
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https://www.bauer.uh.edu/jhess/documents/Class2.ppt
Customer Relationship Management: A Database Approach. MARK 7397. Spring 2007. James D. Hess. C.T. Bauer Professor of Marketing Science. 375H Melcher Hall.
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82
Question 1 - Financial Reporting Council
https://frc.govmu.org/frc/wp-content/uploads/2020/10/FRCs-Comments-to-IASB-re-PIR-IFRS-3-Business-Combinations.pdf
(ii) with how many business combinations accounted for under IFRS has your ... such as brand name or customer relationships are very challenging especially ...
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https://frc.govmu.org/frc/wp-content/uploads/2020/10/FRCs-Comments-to-IASB-re-PIR-IFRS-3-Business-Combinations.pdf
(ii) with how many business combinations accounted for under IFRS has your ... such as brand name or customer relationships are very challenging especially ...
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83
IFRS 9 and Collections – The 31-Day Time Bomb - FICO
https://www.fico.com/blogs/ifrs-9-and-collections-31-day-time-bomb
IFRS 9 may just be a new accounting standard, but accountants aren't the ... It will be a communications headache for customer relations.
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https://www.fico.com/blogs/ifrs-9-and-collections-31-day-time-bomb
IFRS 9 may just be a new accounting standard, but accountants aren't the ... It will be a communications headache for customer relations.
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84
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS ...
https://core.ac.uk/download/pdf/6294451.pdf
Key words: IFRS, business combinations, goodwill, content analysis, annual reports, ... Allocated amounts to customer relationships and audience agreements;.
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https://core.ac.uk/download/pdf/6294451.pdf
Key words: IFRS, business combinations, goodwill, content analysis, annual reports, ... Allocated amounts to customer relationships and audience agreements;.
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85
IAS 38 Intangible Assets - ReadyRatios.com
https://www.readyratios.com/reference/ifrs/ias_38_intangible_assets.html
(f)goodwill acquired in a business combination (see IFRS 3 Business Combinations). ... In the absence of legal rights to protect customer relationships, ...
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https://www.readyratios.com/reference/ifrs/ias_38_intangible_assets.html
(f)goodwill acquired in a business combination (see IFRS 3 Business Combinations). ... In the absence of legal rights to protect customer relationships, ...
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86
Leading Canadian life insurance companies jointly release an ...
https://www.yahoo.com/entertainment/leading-canadian-life-insurance-companies-110000273.html
The Companies note that the adoption of IFRS 17 will not change the ... serving over 33 million customer relationships across these regions.
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https://www.yahoo.com/entertainment/leading-canadian-life-insurance-companies-110000273.html
The Companies note that the adoption of IFRS 17 will not change the ... serving over 33 million customer relationships across these regions.
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87
IFRS business combinations standard review reveals need for ...
https://www.journalofaccountancy.com/news/2015/jun/ifrs-business-combinations-201512510.html
Identification and fair value measurement of intangible assets such as customer relationships and brand names. According to the review, ...
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https://www.journalofaccountancy.com/news/2015/jun/ifrs-business-combinations-201512510.html
Identification and fair value measurement of intangible assets such as customer relationships and brand names. According to the review, ...
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88
Intangible Assets SB-FRS 38
https://www.assb.gov.sg/docs/default-source/sb-frs/as-at-1-jan-2019/titles/sb-frs_38_(2019)39a16eab6c9d40d896f5ec38a071327e.pdf
the customer relationships are separable, those customer relationships meet the definition of an intangible asset. Future economic benefits.
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https://www.assb.gov.sg/docs/default-source/sb-frs/as-at-1-jan-2019/titles/sb-frs_38_(2019)39a16eab6c9d40d896f5ec38a071327e.pdf
the customer relationships are separable, those customer relationships meet the definition of an intangible asset. Future economic benefits.
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89
Research Paper: Business Combinations under IFRS (209127)
https://www.cia-ica.ca/docs/default-source/2009/209127e.pdf
International Financial Reporting Standards (IFRS) will be effective ... Customer relationships and customer list – long duration contracts.
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https://www.cia-ica.ca/docs/default-source/2009/209127e.pdf
International Financial Reporting Standards (IFRS) will be effective ... Customer relationships and customer list – long duration contracts.
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90
Business combinations and earnings implications in insurance
https://jp.milliman.com/-/media/milliman/importedfiles/uploadedfiles/insight/2015/business-combinations-earnings.ashx
kind of intangible and is measured under IFRS 4 (Insurance ... Life insurers will also have 'customer relationship' intangibles when.
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https://jp.milliman.com/-/media/milliman/importedfiles/uploadedfiles/insight/2015/business-combinations-earnings.ashx
kind of intangible and is measured under IFRS 4 (Insurance ... Life insurers will also have 'customer relationship' intangibles when.
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91
Fair Value of Insurance Contracts and Duplex IFRS/U.S. ...
https://link.springer.com/article/10.1057/gpp.2012.48
Regarding customer relationships it can be distinguished between direct relationships with policyholders, distribution channels and customer ...
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https://link.springer.com/article/10.1057/gpp.2012.48
Regarding customer relationships it can be distinguished between direct relationships with policyholders, distribution channels and customer ...
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92
Intangible Asset Valuation - Globalview Advisors
http://www.globalviewadvisors.com/wp-content/uploads/2016/05/Indonesia-Breakout-11-Intangible-Asset-Valuation-Extract-30Sep10.pdf
Fair Value Under IFRS, Fair Value Measurement , International Financial ... Customer contracts and related customer relationships:.
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http://www.globalviewadvisors.com/wp-content/uploads/2016/05/Indonesia-Breakout-11-Intangible-Asset-Valuation-Extract-30Sep10.pdf
Fair Value Under IFRS, Fair Value Measurement , International Financial ... Customer contracts and related customer relationships:.
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93
FASB leaning toward making customer relationships part of ...
https://www.cfodive.com/news/fasb-leaning-toward-making-customer-relationships-part-of-goodwill-not-sep/620349/
She questioned whether the relationship a company has with its customers should even be thought of as an asset, which is defined as an owner's ...
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https://www.cfodive.com/news/fasb-leaning-toward-making-customer-relationships-part-of-goodwill-not-sep/620349/
She questioned whether the relationship a company has with its customers should even be thought of as an asset, which is defined as an owner's ...
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94
Purchased Goodwill and types of Synergies in Businesses ...
https://www.sciencedirect.com/science/article/pii/S187704281830034X/pdf?md5=2349b668bec9baac1fbafa24f6943ab5&pid=1-s2.0-S187704281830034X-main.pdf
and Europe (IFRS 3 in conjunction with IAS 38 in 2004) has change fundamentally ... assets (customer lists, customer contracts, customer relationships, etc.);.
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https://www.sciencedirect.com/science/article/pii/S187704281830034X/pdf?md5=2349b668bec9baac1fbafa24f6943ab5&pid=1-s2.0-S187704281830034X-main.pdf
and Europe (IFRS 3 in conjunction with IAS 38 in 2004) has change fundamentally ... assets (customer lists, customer contracts, customer relationships, etc.);.
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95
Wiley Guide to Fair Value Under IFRS: International ...
https://books.google.com/books?id=dc3TXikMHSYC&pg=PT302&lpg=PT302&dq=ifrs+customer+relationships&source=bl&ots=DAlyORlxGP&sig=ACfU3U07whf7NUKG-5BPTdBwH2sfF3xg6w&hl=en&sa=X&ved=2ahUKEwiMtq6cweD7AhX9lXIEHaUWBBwQ6AF6BQjSAhAD
The most common noncontractual relationships are customer lists; see below. ... if the purchase or sales orders are subsequently canceled (IFRS 3[2008].
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https://books.google.com/books?id=dc3TXikMHSYC&pg=PT302&lpg=PT302&dq=ifrs+customer+relationships&source=bl&ots=DAlyORlxGP&sig=ACfU3U07whf7NUKG-5BPTdBwH2sfF3xg6w&hl=en&sa=X&ved=2ahUKEwiMtq6cweD7AhX9lXIEHaUWBBwQ6AF6BQjSAhAD
The most common noncontractual relationships are customer lists; see below. ... if the purchase or sales orders are subsequently canceled (IFRS 3[2008].
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