Amendment for FRS 20 (IFRS 2) 'share-based payment'
Amendment for FRS 20 (IFRS 2) 'share-based payment' group cash-settled share-based payment transactions
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Preface -- Proposed amendment to financial reporting standard 20 (IFRS 2)
Contains draft proposals to amend parts of Financial Reporting Standard 20 (IFRS 2) 'share based payment'. The proposed amendments extend the scope of the standard to include certain share-based transactions linked to the equity shares of the reporting entity's parent company or another group company. A subsequent amendment to International Financial Reporting Standards Interpretation 11 is also suggested.
Expert
9781847980458
International
657.3 $2 18
Preface -- Proposed amendment to financial reporting standard 20 (IFRS 2)
Contains draft proposals to amend parts of Financial Reporting Standard 20 (IFRS 2) 'share based payment'. The proposed amendments extend the scope of the standard to include certain share-based transactions linked to the equity shares of the reporting entity's parent company or another group company. A subsequent amendment to International Financial Reporting Standards Interpretation 11 is also suggested.
Expert
9781847980458
International
657.3 $2 18