Results for: Share based payment
At a glance
FRS 20 (IFRS 2) Share-based Payment
FRED 44 Proposes the withdrawl of this Standard for accounting periods beginning on or after 1 July 2013. Early application is permitted. The reduced disclosure framework may be applied retrospectively.
Detailed Commentary
FRED 31 Share-Based Payment
See also TECH 10/03 Share-Based Payment: comments on FRED 31; UITF Information Sheet No 60; UITF Abstract 38: Accounting for ESOP Trusts
Standards
Exposure Draft: Amendment To FRS 20 (IFRS 2) “Share-based Payment” – Group Cash-settled Share-based Payment Transactions
This Exposure Draft contains material in which the International Accounting Standards Committee Foundation (IASCF) holds copyright and which has been reproduced with the permission of the IASCF.
Model Accounts
UITF Abstract 44 (IFRIC Interpretation 11) FRS 20 (IFRS 2) – Group and Treasury Share Transactions
FRED 44 Proposes the withdrawl of this UITF for accounting periods beginning on or after 1 July 2013. Early application is permitted. The reduced disclosure framework may be applied retrospectively.
Disclosure Examples
FRS 20 (IFRS 2) Share-based Payment
FRED 44 Proposes the withdrawl of this Standard for accounting periods beginning on or after 1 July 2013. Early application is permitted. The reduced disclosure framework may be applied retrospectively.
eCPD modules and webinars
FRED 31 Share-Based Payment
See also TECH 10/03 Share-Based Payment: comments on FRED 31; UITF Information Sheet No 60; UITF Abstract 38: Accounting for ESOP Trusts
News and Insight
Exposure Draft: Amendment To FRS 20 (IFRS 2) “Share-based Payment” – Group Cash-settled Share-based Payment Transactions
This Exposure Draft contains material in which the International Accounting Standards Committee Foundation (IASCF) holds copyright and which has been reproduced with the permission of the IASCF.
Checklists
Basis for conclusions
This Basis for Conclusions accompanies, but is not part of, IFRS 2.