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. Consequential amendments to other Standards (paras. BC311-BC333)
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Consequential amendments to other Standards (paras. BC311-BC333)

Comparing proposed amendment...
Tax effects of share‑based payment transactions (paras. BC311-BC329)
Accounting for own shares held (paras. BC330-BC333)
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