International Accounting Standards Board issues narrow-scope amendments to IFRS 2 Share-based Payment
The International Accounting Standards Board (the Board) today issued amendments to IFRS 2 Share-based Payment, clarifying how to account for certain types of share-based payment transactions. The amendments, which were developed through the IFRS Interpretations Committee, provide requirements on the accounting for: the effects of vesting and non-vesting conditions on the measurement of cash-settled share-based payments; share-based payment transactions with
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