This 48-page guide aims to help manage many of the challenges in applying IFRS 2, ‘Share-based payment’.

It answers many of the questions PricewaterhouseCoopers has been asked in connection with IFRS 2 and contains practical examples and PwC insight and experience from dealing with countless share-based payment arrangements from around the world. The publication akes into account all share-based payment guidance released up to October 2008.

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