Sökning: "IFRS policy options"

Hittade 1 uppsats innehållade orden IFRS policy options.

  1. 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 finansiering

    Författare :Jasmina Fredelind; Matilda Hellman; [2017]
    Nyckelord :accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

    Sammanfattning : 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