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Share-based payments – IFRS 2 handbook
assets.kpmgIFRS 2 . Share-based Payment. The Board concluded that no further amendments to IFRS 2 are needed. It felt the . main issues that have arisen in practice have been addressed and there are no significant financial reporting problems to address through changing the standard. However, it did acknowledge that a key source of complexity is the variety
Accounting for share-based payments under IFRS 2 - the ...
www.ey.com3 April 2015 Accounting for share-based payments under IFRS 2: the essential guide 1. Overview and background Share-based payment awards (such as share options and shares) are common