Transcription of Compiled AASB 2 (Jul 2009)
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Compiled aasb Standard aasb 2 Share- based Payment This Compiled Standard applies to annual reporting periods beginning on or after 1 January 2010. Early application is permitted. It incorporates relevant amendments made up to and including 24 July 2009. Prepared on 4 December 2009 by the staff of the Australian accounting Standards Board. aasb 2- Compiled 2 COPYRIGHT Obtaining Copies of accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the aasb website: Printed copies of original Standards and amending Standards are available for purchase by contacting: The Customer Service Officer Australian accounting Standards Board Level 7 600 Bourke Street Melbourne Victoria AUSTRALI
AASB 2-compiled 3 CONTENTS CONTENTS COMPILATION DETAILS COMPARISON WITH IFRS 2 ACCOUNTING STANDARD AASB 2 SHARE-BASED PAYMENT Paragraphs Objective 1 Application Aus1.1 – Aus1.5
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