| 000 | 01098cam a22002295a 4500 | ||
|---|---|---|---|
| 001 | L142988 | ||
| 008 | 080331s2008 xxk f 000 0 eng d | ||
| 020 | _a9781847980595 | ||
| 035 | _a(Sirsi) u142988 | ||
| 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' _bvesting conditions and cancellations |
| 260 |
_aLondon _bASB $2 008 |
||
| 300 |
_a20p. _c21cm. |
||
| 505 | 2 | _aPreface by the Accounting Stabdards Board -- Amendment to financial reporting standard 20 (IFRS 2) 'share-based payment' vesting conditions and cancellations -- Adoption of the amendment | |
| 520 | _aContains 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. | ||
| 521 | 2 | 0 | _aExpert |
| 651 | 4 | _aInternational | |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c108041 _d108041 |
||