Essays about: "Jasmina Fredelind"

Found 1 essay containing the words Jasmina Fredelind.

  1. 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 finansiering

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

    Abstract : 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