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Hong Kong Financial Reporting Standard 2

Hong Kong Financial Reporting Standard 2

www.hkicpa.org.hk

Hong Kong Financial Reporting Standard 2 Share-based Payment (HKFRS 2) is set out in paragraphs 1-6 4 and Appendices A -C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. HKFRS 2 should be read in

  Based, Payments, Shares, Hkfrs, Based payment, 2 share, Hkfrs 2

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