Share-based Payment
AASB 2-compiled 6 STANDARD Accounting Standard AASB 2 The Australian Accounting Standards Board made Accounting Standard AASB 2 Share-based Payment under section 334 of the Corporations Act 2001 on 24 July 2015. This compiled version of AASB 2 applies to annual periods beginning on or after 1 January 2018.
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