| 000 | 01159cam a22002295a 4500 | ||
|---|---|---|---|
| 001 | L142687 | ||
| 008 | 080229s2008 xxk f 000 0 eng d | ||
| 020 | _a9781847980458 | ||
| 035 | _a(Sirsi) u142687 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aAmendment for FRS 20 (IFRS 2) 'share-based payment' _bgroup cash-settled share-based payment transactions |
| 260 |
_aLondon _bASB $2 008 |
||
| 300 |
_a22p. _c21cm. |
||
| 505 | 2 | _aPreface -- Proposed amendment to financial reporting standard 20 (IFRS 2) | |
| 520 | _aContains 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. | ||
| 521 | 2 | 0 | _aExpert |
| 651 | 4 | _aInternational | |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c107939 _d107939 |
||