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Amendment for FRS 20 (IFRS 2) 'share-based payment' vesting conditions and cancellations

By: Language: English Publication details: London ASB $2 008Description: 20p. 21cmISBN:
  • 9781847980595
Subject(s): LOC classification:
  • 657.3 $2 18
Partial contents:
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
Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Reference material London Boxed set BOXED SET (Browse shelf(Opens below)) 1 Available 30072695

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.

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