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treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of … statements of the 70 largest Italian listed companies for the five years 2005-2009 showed that the IAS/IFRS accounting treatment … actual effects on companies' accounts, the IAS/IFRS goodwill accounting treatment appears to be at least as equally …
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better reflect risks associated with such items, International Financial Reporting Standard (IFRS) 10 provided new principles …
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