77Paragraph 33 is amended as follows (new text is underlined):

77 Paragraph 33 is amended as follows (new text is underlined):

33 In accordance with AASB 3 Business Combinations (as revised in March 2008), if an intangible asset is acquired in a business combination, the cost of that intangible asset is its fair value at the acquisition date. The fair value of an intangible asset will reflect market participants’ expectations at the acquisition date about the probability that the expected future economic benefits embodied in the asset will flow to the entity. …