1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 2: Share-based Payment
  2. IFRS 2: Basis for Conclusions
  3. Share‑based payment transactions with cash alternatives (paras. BC256-BC268)
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Share‑based payment transactions with cash alternatives (paras. BC256-BC268)

Comparing proposed amendment...
paras. BC256-BC257
The terms of the arrangement provide the employee with a choice of settlement (paras. BC258-BC264)
The terms of the arrangement provide the entity with a choice of settlement (paras. BC265-BC268)
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