Intangible Assets in a Business Combination – Identifying and Valuing Intangibles under  IFRS/AASB 3: Business Combinations (November 2013)

This  publication is intended to assist companies and auditors in applying IFRS/AASB

As well as providing an overview of IFRS/AASB 3, it includes practical guidance on the detection of intangible assets in a business combination and discusses the most common methods used in practice to estimate their fair value.