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Goodwill and Fair Value
The main points the auditor needs to verify for any goodwill arising in the accounting period are as follows:
(i) Examine the procedure used to find out the fair price of the consideration provides to purchase the shares of the subsidiary and the fair price of the net assets in the subsidiary on the date of acquisition. The rare verification procedures must be used, rather the auditor should consider the requirement for an expert valuation.
(ii) The accounting treatment of the goodwill at one it has been quantified requires to be ensure it is being accounted for incompliance along with IFRS 3
(iii) A check is required which the detailed disclosure requirements of IFRS 3 are complied along with.
In June 2004, Feltex Carpets Limited raised NZ $254 million in an initial public offering. Twenty seven months later the company was in receivership, its share price having collaps
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please verify txns
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Work Related Health Problems The health of a person working on a specific job in a particular environment may be affected by both. It is valuable to have a clear understanding
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