A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill.

This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows...

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Bibliographic Details

Published in:	Abacus Vol. 62; no. 1; pp. 310 - 336
Main Authors:	Aasen, Matilda Hellman, Hellman, Niclas, Hjelström, Tomas, White, Jasmina T.
Format:	Article
Published:	Wiley-Blackwell Mar2026
Subjects:	International Financial Reporting Standards Accounting policies Goodwill (Commerce) Accounting methods Mergers & acquisitions Minority stockholders Financial statements
Online Access:	View this record in EBSCOhost