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. Fair value of employee share options (paras. BC129-BC199)
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Fair value of employee share options (paras. BC129-BC199)

Comparing proposed amendment...
paras. BC129-BC136
Application of option pricing models to unlisted and newly listed entities (paras. BC137-BC144)
Application of option pricing models to employee share options (paras. BC145-BC199)
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