Business Letters
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Management Examine Information
Please contact the BDO member companies in Australia to discuss these issues within the context of your specific circumstances. The ‘focus take a look at’ added to paragraphs B7A – B7C, permits a simplified assessment of whether an acquired set of activities and property isn’t a business. In different words, this can be a brief-minimize method of concluding that the acquisition isn’t a ‘business’, with out having to conduct the detailed evaluation required by IFRS 3. A process …