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2020-08-20T13:37:51Z

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2020-08-19T19:58:44Z

Created page with "{{this}} specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options. It requires an entity to: * Re..."

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{{this}} specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options. It requires an entity to:
* Recognize share-based payment transactions in its financial statements, including transactions with employees or other parties to be settled in cash, other assets or equity instruments of the entity; and
* Reflect in its reported profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.

{{this}} is Copyright: [https://IFRS.org IFRS Foundation]
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[[Category:Term]][[Category:Finance]]
{{Object
|name=IFRS 2 Share-based Payment
|parent=t:IFRS
|sort=00002
|level=1
|keywords=IFRS, Standard, Financial, Reporting, GAAP, Stock, Shares, Options
|description=IFRS 2 specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options
}}

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Orwiki: 1 revision imported

ORwiki: Created page with "{{this}} specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options. It requires an entity to: * Re..."