IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK
Chapter 35/ Business Combinations (IFRS 3)
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The cost of cap ital rates applied as at September 2006 are as fo llows:
Discount Rate
Co untl)! United States Spain United Kingdom
5.4% 5.4% 5.8% 5.4% 5.4% 5.3% 6.5%
Norway Sweden Australia South Africa
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