"IFRS Business Combinations (as revised in 2008) requires an acquirer to recognise the identifiable intangible assets of the acquiree separately from goodwill. An intangible asset is identifiable if it meets either the contractual-legal criterion or the separable criterion in IAS 38 Intangible Assets. Contractual customer relationships are always recognised separately from goodwill because they meet the contractual-legal criterion"
https://www.iasplus.com/en/meeting-notes/ifrs-ic/not-added/2009/ifrs-3-customer-related-intangible-assets
Ann: FY20 Results Release, page-29
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$2.37 |
Change
-0.010(0.42%) |
Mkt cap ! $619.9M | |||
| Open | High | Low | Value | Volume |
| $2.40 | $2.42 | $2.31 | $474.8K | 200.1K |
Buyers (Bids)
| No. | Vol. | Price($) |
|---|---|---|
| 1 | 4344 | $2.35 |
Sellers (Offers)
| Price($) | Vol. | No. |
|---|---|---|
| $2.39 | 9616 | 1 |
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