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 new 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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