Go to main navigation Navigation menu Skip navigation Home page Search

Award-winning master thesis in Accounting and Financial Management by Jasmina Fredelind and Matilda Hellman

The master thesis "The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS" by Jasmina Fredelind and Matilda Hellman won Best thesis 2018, an award distributed by Svenska Revisionsakademin, SRA.

Photo: Svenska Revisionsakademin

Jasmina Fredelind and Matilda Hellman's master thesis has been awarded Best Thesis 2018 by Svenska Revisionsakademin, SRA. The thesis entitled "The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS" explores the new policy choice made available in IFRS 3 as of 1 July 2009, which allows companies to measure NCI at fair value or the proportionate share of net assets on a transaction by transaction basis. The thesis won in fierce competition with five other nominated theses. The results suggest the influence of transaction-specific topic factors rather than country and industry factors, something the motivation calls astonishing.

This website uses cookies. By using this website you are agreeing to our use of cookies and to the terms and conditions listed in our data protection policy. Read more