権利確定条件および取消しに関するIFRS第2号「株式報酬」の改訂

2008年2月

国際会計基準審議会（IASB）は、2008年1月17日、IFRS 第2号「株式報酬」の改訂を公表しました。

PwCのRichard Davisが、この改訂およびその影響について解説します。

詳細PDF [PDF 154KB]

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