Essays about: "fair value shares"

Found 3 essays containing the words fair value shares.

  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

  2. 2. The Impact of Sustainability as a New Trend in the Fashion Industry

    University essay from Lunds universitet/Produktionsekonomi

    Author : Gabriella Åkerberg; [2015]
    Keywords : sustainability; sustainable fashion; environmental; eco fashion; ethical fashion; CSR; Technology and Engineering;

    Abstract : Problem definition Sustainability in fashion is one of tomorrow’s most important focuses but is not yet fully established in the industry, neither from the side of the business nor the customer. Customers’ statements tend to show an interest of sustainable fashion, but it is not quite so visible in the sales shares related to sustainable fashion products, which in turn can make sustainable fashion seen as a risky investment. READ MORE

  3. 3. Changing Fonterra's ownership model?

    University essay from SLU/Dept. of Economics

    Author : Charlotta Rydberg; [2009]
    Keywords : ownership structure; Fonterra; shaddow board; fair value shares; congruent isomorphism; transaction costs;

    Abstract : The purpose of this thesis is to examine the reasons behind the recent capital restructure proposal in Fonterra as well as the members' rejection of this proposal. This thesis gives background information on Fonterra and a brief description of the New Zealand dairy industry and its development. READ MORE