1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 2: Share-based Payment
  2. IFRS 2: Basis for Conclusions
  3. Scope (paras. BC7-BC28)
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Scope (paras. BC7-BC28)

Comparing proposed amendment...
para. BC 7
Broad‑based employee share plans, including employee share purchase plans (paras. BC8-BC18)
Transactions in which an entity cannot identify some or all of the goods or services received (paragraph 2) (paras. BC18A-BC18D)
Transfers of equity instruments to employees (paragraphs 3 and 3A) (paras. BC19-BC22G)
Transactions within the scope of IFRS 3 Business Combinations (paras. BC23-BC24D)
Transactions within the scope of IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement (paras. BC25-BC28)
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