Amendment for FRS 20 (IFRS 2) 'share-based payment'
Amendment for FRS 20 (IFRS 2) 'share-based payment' vesting conditions and cancellations
- London ASB $2 008
- 20p. 21cm.
Preface by the Accounting Stabdards Board -- Amendment to financial reporting standard 20 (IFRS 2) 'share-based payment' vesting conditions and cancellations -- Adoption of the amendment
Contains an amendment to parts of Financial Reporting Standard 20 (IFRS 2) 'share based payment'. The amendment clarifies the intention of the original definition of vesting conditions and offers guidance on the accounting treatment of cancellations.
Expert
9781847980595
International
657.3 $2 18
Preface by the Accounting Stabdards Board -- Amendment to financial reporting standard 20 (IFRS 2) 'share-based payment' vesting conditions and cancellations -- Adoption of the amendment
Contains an amendment to parts of Financial Reporting Standard 20 (IFRS 2) 'share based payment'. The amendment clarifies the intention of the original definition of vesting conditions and offers guidance on the accounting treatment of cancellations.
Expert
9781847980595
International
657.3 $2 18