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3 Cards in this Set
- Front
- Back
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Criticisms of IFRS 2 |
- Transaction is between employees and shareholders, not entity and employees - Employees don't provide services for the options - Unreliable measurement of transaction - Adverse economic consequences as it discourages companies offering employee share plans |
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Equation for total equity (net assets) to calculate FCTR |
Total equity (net assets) = Net income + RE + Share Capital + FCR |
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Key arguments for business case perspective |
- Positive impact on society = increasing organisational legitimacy - Social consideration = avoiding heavy handed regulation - Win-win situations (good business) - Some research = positive correlation between CSR and profits |
