IFRS 2 Share-based Payment 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.
IFRS 2 Share-based Payment is Copyright: IFRS Foundation
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