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Remaining useful l i fe of customer relationships Valuation in accordance with IFRS 3

The purpose of this thesis is to examine how the establishments regarding
remaining useful life of customer relationships and contracts have been done. Furthermore,
the purpose of this thesis is to explain the decision process and motives that results in why
management choose to apply the specific remaining useful life of customer relationships
and contracts they do.

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The purpose of this thesis is to examine how the establishments regarding
remaining useful life of customer relationships and contracts have been done. Furthermore,
the purpose of this thesis is to explain the decision process and motives that results in why
management choose to apply the specific remaining useful life of customer relationships
and contracts they do.

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23 Apr, 2008
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