Adoption of IFRS 2 will be a challenge for some companies
The International Accounting Standards Board published IFRS 2, Share-based Payment, on 19 February 2004 as part of the 'stable platform' of standards mandatory for 2005.
Share-based payment: A practical guide to IFRS 2 assesses the far-reaching impact of the standard, looking at the requirements and providing a practical, step-by-step illustration of how to account for various types of share-based payment transactions, including illustrative disclosures.
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