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Chapter 3






                          Overview







                       Purchased/                      IFRS 3                      Negative
                     non-purchased                Measurement








                                                    INTANGIBLE
                                                       ASSETS










                       Acquired v                       IAS 38                       Research &
                        internally                   Intangible                     development
                       generated                        assets








                                     Recognition                        Amortisation



















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