BRIEF-ASE's settlement amount from patent case fully recognised in its books in Q4 2013 instead of Q1 2014

Thu Feb 27, 2014 4:46am EST

Feb 27 (Reuters) - Advanced Semiconductor Engineering Inc

* Says settlement amount of $30 million from patent infringement case with Tessera will be fully recognised in Q4 2013 instead of Q1 2014

* Says changed period of incurred amount after accountants took into consideration of IFRS standards

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