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.