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AASB 3 - Business Combinations - March 2008
Reacquired rightsReacquired rights
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Reacquired rights
29 The acquirer shall measure the value of a reacquired right recognised as an intangible asset on the basis of the remaining contractual term of the related contract regardless of whether market participants would consider potential contractual renewals when measuring its fair value. Paragraphs B35 and B36 provide related application guidance.