Browsing by Keywords "fair value"
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Stock options fair value in accordance with IFRS 9 financial instruments.
H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
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Publication Date: 2022-10-13The purpose of this dissertation is to present the accounting procedures of documentation and measurement created by the use of complex financial instruments in the context of the hedging strategy followed by corporate ...