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What is the impact of EU IAS 36 & 38 within a company?
What is the impact of EU IAS 36 & 38 within a company?
From the executive point of view, the know-how databases are not clearly linked to the corporate profit. In order to convert this know-how into intangible asset, the new legislation requirements EU IAS 36 & 38 establish the rules for its depreciation into goodwill.
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Impact of EU IAS 36 and 38.pdf (122.29 kB)
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