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  IFRS Disclosures for IFRS 2

  IFRS Disclosures for IFRS 2 : An entity shall disclose information that enables users of the financial statements to understand the nature and extent of share-based payment arrangements that existed during the period.

 IFRS Disclosures for IFRS 2

 IFRS Disclosures for IFRS 2 : the entity shall disclose at least the following:

  1. description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted, and the method of settlement (eg whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information, unless separate disclosure of each arrangement is necessary to satisfy the principle in paragraph .
  2.  the number and weighted average exercise prices of share options for each of the following groups of options
    1. outstanding at the beginning of the period;
    2. granted during the period;
    3. forfeited during the period;
    4. exercised during the period;
    5. expired during the period;
    6. outstanding at the end of the period; and
    7. exercisable at the end of the period.
  3. for share options exercised during the period, the weighted average share price at the date of exercise. If options were exercised on a regular basis throughout the period, the entity may instead disclose the weighted average share price during the period.
  4. for share options outstanding at the end of the period, the range of exercise prices and weighted average remaining contractual life. If the range of exercise prices is wide, the outstanding options shall be divided into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options.

  IFRS Disclosures for IFRS 2

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 IFRS Disclosures for IFRS 2 : An entity shall disclose information that enables users of the financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period was determined.

If the entity has measured the fair value of goods or services received as consideration for equity instruments of the entity indirectly, by reference to the fair value of the equity instruments granted, to give effect to the principle in paragraph , the entity shall disclose at least the following:

  1. for share options granted during the period, the weighted average fair value of those options at the measurement date and information on how that fair value was measured, including:
    1. the option pricing model used and the inputs to that model, including the weighted average share price, exercise price, expected volatility, option life, expected dividends, the risk-free interest rate and any other inputs to the model, including the method used and the assumptions made to incorporate the
      effects of expected early exercise;
    2. how expected volatility was determined, including an explanation of the extent to which expected volatility was based on historical volatility; and
    3. whether and how any other features of the option grant were incorporated into the measurement of fair value, such as a market condition.
  2. for other equity instruments granted during the period (ie other than share options), the number and weighted average fair value of those equity instruments at the measurement date, and information on how
    that fair value was measured, including:

    1. if fair value was not measured on the basis of an observable market price, how it was determined.
    2. whether and how expected dividends were incorporated into the measurement of fair value.
    3. whether and how any other features of the equity instruments granted were incorporated into the measurement of fair value.
  3. for share-based payment arrangements that were modified during the period:
    1. an explanation of those modifications;
    2. the incremental fair value granted (as a result of those modifications).
    3. information on how the incremental fair value granted was measured, consistently with the requirements set out in

  IFRS Disclosures for IFRS 2

 IFRS Disclosures for IFRS 2 : If the entity has measured directly the fair value of goods or services received during the period, the entity shall disclose how that fair value was determined, eg whether fair value was measured at a market price for those goods or services.

IFRS Best Books :

Best Books

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Beginner’s Guide To Ind As & Ifrs

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Ifrs 2016

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Practical Guide To Ind As And Ifrs By Ca. Kamal Garg

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Ifrs For Smes

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International Financial Reporting Standards (Set Of 2 Volumes)

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International Financial Reporting Standards (IFRS) & Indian Accounting Practices

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IFRS Free Books :

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Ind AS Super summary of IFRS Notes

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List Of Indian As Convergence With Ifrs

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Comparison of IFRS as applicable on 1st April 2011 with Ind AS placed at MCA’s website

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Module 4.As,Ifrs,Gaap

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INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

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Diploma in International Financial Reporting study material

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IFRS Financial instruments

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IFRS pocket guide 2016

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  IFRS Disclosures for IFRS 2

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