Essays about: "IFRS policy options"
Found 1 essay containing the words IFRS policy options.
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1. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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. READ MORE
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