Share-based payments: narrow-scope amendments | Practical Law

Share-based payments: narrow-scope amendments | Practical Law

The International Accounting Standards Board has amended International Financial Reporting Standard 2 Share-based Payment to clarify how to account for certain types of share-based payment transactions.

Share-based payments: narrow-scope amendments

Practical Law UK Articles 9-631-3953 (Approx. 2 pages)

Share-based payments: narrow-scope amendments

by KPMG LLP
Published on 28 Jul 2016 • International, United Kingdom
The International Accounting Standards Board has amended International Financial Reporting Standard 2 Share-based Payment to clarify how to account for certain types of share-based payment transactions.