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Welcome to the 17th in a series of papers dedicated to discussing International Financial Reporting Standards (IFRS) and their impact on financial services institutions and the users of their accounts. In the long run, the more revealing IFRS information will make it easier to judge whether a takeover has been a success or failure, and lead to more probing questions from the market. Companies will therefore need to increase evaluation and due diligence and look more closely at how to justify any deals. | |
