Difference between revisions of "IFRS02"

Latest revision as of 20:58, 19 August 2020

IFRS 2 Share-based Payment specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options. It requires an entity to:

Recognize share-based payment transactions in its financial statements, including transactions with employees or other parties to be settled in cash, other assets or equity instruments of the entity; and
Reflect in its reported profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.

IFRS 2 Share-based Payment is Copyright: IFRS Foundation

Hierarchy

ID	Name	Level	x
IFRS	International Financial Reporting Standards	0	IFRS
IFRS02	IFRS 2 Share-based Payment	1	IFRS02

IFRS 2 Share-based Payment International Financial Reporting Standards 00002 1 IFRS, Standard, Financial, Reporting, GAAP, Stock, Shares, Options IFRS 2 specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options