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Amendment for FRS 20 (IFRS 2) 'share-based payment' group cash-settled share-based payment transactions

By: Language: English Publication details: London ASB $2 008Description: 22p. 21cmISBN:
  • 9781847980458
Subject(s): LOC classification:
  • 657.3 $2 18
Partial contents:
Preface -- Proposed amendment to financial reporting standard 20 (IFRS 2)
Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Reference material London Boxed set BOXED-SET LONDON (Browse shelf(Opens below)) 1 Available 30071158

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.

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