Q3 2004 Presentation Eilert G. Hanoa, CEO 6th October 2004 - Mamut
Q3 2004 Presentation Eilert G. Hanoa, CEO 6th October 2004 - Mamut
Q3 2004 Presentation Eilert G. Hanoa, CEO 6th October 2004 - Mamut
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IFRS (IAS) ImplementationMain effects for <strong>Mamut</strong> ASA <strong>2004</strong>IFRS implementation in <strong>2004</strong><strong>Mamut</strong> ASA has taken all effects of IFRS (IAS) allowed by Norwegian General AcceptedAccounting Principles (N GAAP) into the <strong>2004</strong> accountsThe main effects of IFRS for <strong>Mamut</strong> ASANo changes in recognition on revenuesCost base and Results not comparable with 4Q03Capitalization of R&D and employees’ options expensed at fair valueGoodwill will not be subjected to depreciation. The reduction in depreciation is the onlydifference between the <strong>2004</strong> P&L under N GAAP and IFRSIFRS elements included in Q4 <strong>2004</strong> ReportIFRS <strong>2004</strong> Profit and loss statementIFRS Balance sheet at 01.01.<strong>2004</strong> and 31.12.<strong>2004</strong>.Full description and additional information in the <strong>2004</strong> annual report
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