Asset deal, IFRS, PPA and intangibles

Hi

Does an asset deal represent a business combination in IFRS?

What happens with intagible assets, such as trademarks, customer lists or software? In a share deal they would be valued/written up and the diff between the cobsideration paid and fait values is goodwill. Is there goodwill in the context of an asset deal? Does it matter whether I purchase all assets or only some assets from the seller?

Thanks

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