000			00978cam a2200337 4500
001			ABS@61468
008			041124n2004 000 0 eng u
035			_a(Sirsi) u128117
100			_aNickson, D.
245			_aAll change!
260			_c2004
490			_aTaxation _v154(3982) 4 November 2004, 116-119(4)
520			_aThe third and final article on intangibles, considers how international accounting standards are impacting the taxation of intangibles. For the first two articles see Abs
590			_aABS
590			_aABS
650			_aINTERNATION FINANCIAL REPORTING STANDARDS
650			_aINTANGIBLE ASSETS
650			_aGOODWILL ACCOUNTING
650			_aTAXATION
650			_aIFRS 1
650			_aIFRS 3
650			_aIAS 36
650			_aIAS 38
650			_aFRS 10
650			_aFRS 11
650			_aSSAP 13
650			_aCOMPANIES ACT 1985
690			_aVALUATION AND INVESTMENT APPRAISAL
700			_aDavies, S.
942			_n0
999			_c118367 _d118367