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	<title>Transactions Blog &#187; IFRS</title>
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	<description>Our experts'comments on Mergers and Acquisitions</description>
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		<title>Impact of IFRS 3 Revised on acquisition’s accounting and earnings</title>
		<link>http://www.pwcblogs.be/transactions/2009/06/impact-of-ifrs-3-revised-on-acquisition%e2%80%99s-accounting-and-earnings/</link>
		<comments>http://www.pwcblogs.be/transactions/2009/06/impact-of-ifrs-3-revised-on-acquisition%e2%80%99s-accounting-and-earnings/#comments</comments>
		<pubDate>Wed, 10 Jun 2009 10:30:42 +0000</pubDate>
		<dc:creator>Veronique Gillis</dc:creator>
				<category><![CDATA[News]]></category>
		<category><![CDATA[acquisition]]></category>
		<category><![CDATA[due diligence]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[valuations]]></category>

		<guid isPermaLink="false">http://www.pwcblogs.be/transactions/?p=125</guid>
		<description><![CDATA[Accounting for acquisitions has changed. The International Accounting Standards Board released a revised standard on business combinations in January 2008 (IFRS 3 Revised), accompanied by a revised standard on consolidated financial statements (IAS 27 Revised).
 The new standards are expected to add to earnings volatility, making earnings harder to predict.
 PwC has produced a guide IFRS 3R: [...]]]></description>
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