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Compiled AASB 2 (Jul 2009)

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 AUSTRALIA Postal address: PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 Fax: (03) 9617 7608 E-mail: Website: Other Enquiri

AASB 2-compiled 6 COMPILATION DETAILS (d) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.

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