A practical guide to share-based payments

February 2011

PwC has updated its practical guide to applying IFRS 2, 'Share-based payment'. The 50-page publication (available in PDF format only) answers many of the questions that we have been asked in connection with IFRS 2. It contains practical examples to help management draw similarities between the requirements in the standard and their own share-based payment arrangements. It also shares PwC insight and experience from dealing with countless share-based payment arrangements from around the world.
The updates reflect amendments to IFRS 2 - in particular, guidance under Q&A 5.2 and Section 6 'Group share-based payment arrangements’.

Hard copies are available from your local PwC office , or by ordering online.

In the spotlight PwC's IFRS Manual of accounting

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Contacts

Joanna Malvern: Publications manager

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