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Ey accountinglink | 2 | to the point fasb narrows the definition of a business 6 january 2017 under the new guidance, an entity first determines whether substantially all of the fair value

Ernst & young point of view on negative list - ey

The amendments introduced by the finance act 2012, which ushered in the negative list regime from 1 july 2012, have had a varied impact on the automotive sector.

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