Sökning: "IFRS policy options"
Hittade 1 uppsats innehållade orden IFRS policy options.
1. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. LÄS MER
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