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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
Equation for total equity (net assets) to calculate FCTR
Total equity (net assets) = Net income + RE + Share Capital + FCR
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
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