Still being negative, and with big deal plays like Comcast/Disney and Cingular/AT&TW dominating the headlines, few investment bankers or analysts may have noticed or even care about a tiny accounting detail that could undermine their work. While IAS32 (International Accounting Standard), IAS39 and the vexed question of marking derivative positions to market are firmly on the radar, who is worrying about changes to IAS 36 (impairment of assets) and ZAS38 (intangible assets), and the proposals on business combinations, Exposure Draft 3, due to be formalised at the end of this quarter.

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