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Ch 3: Intangible Assets

*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Types of Intangible Assets, Cost Model, Revaluation Model, Amortization of Intangible Assets, Internally Generated Intangible Assets, Purchased Goodwill, Non-Purchased Goodwill,Treatment of Research and Development (R&D) Expenditure, Business Combination (IFRS 3).

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Ch 3: Intangible Assets

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