Join Your Exam WhatsApp group to get regular news, updates & study materials HOW TO JOIN

IFRS Transitional provisions IFRS 2

IFRS Transitional provisions IFRS 2

IFRS Transitional provisions IFRS 2 :  For equity-settled share-based payment transactions, the entity shall apply this IFRS to grants of shares, share options or other equity instruments that were granted after 7 November 2002 and had not yet vested at the effective date of this IFRS.

The entity is encouraged, but not required, to apply this IFRS to other grants of equity instruments if the entity has disclosed publicly the fair value of those equity instruments, determined at the measurement date.

IFRS Transitional provisions IFRS 2

IFRS Transitional provisions IFRS 2 : For all grants of equity instruments to which this IFRS is applied, the entity shall restate comparative information and, where applicable, adjust the opening balance of retained earnings for the earliest period presented.

For all grants of equity instruments to which this IFRS has not been applied (eg equity instruments granted on or before 7 November 2002), the entity shall nevertheless disclose the information.

If, after the IFRS becomes effective, an entity modifies the terms or conditions of a grant of equity instruments to which this IFRS has not been applied, the entity shall nevertheless apply  to account for any such modifications.

IFRS Transitional provisions IFRS 2

IFRS Transitional provisions IFRS 2 : For liabilities arising from share-based payment transactions existing at the effective date of this IFRS, the entity shall apply the IFRS retrospectively. For these liabilities, the entity shall restate comparative information, including adjusting the opening balance of retained earnings in the earliest period presented for which comparative information has been restated, except that the entity is not required to restate comparative information to the extent that the information relates to a period or date that is earlier than 7 November 2002.

The entity is encouraged, but not required, to apply retrospectively the IFRS to other liabilities arising from share-based payment transactions, for example, to liabilities that were settled during a period for which comparative information is presented.

IFRS Transitional provisions IFRS 2

IFRS Best Books :

Best Books

VIEW

Beginner’s Guide To Ind As & Ifrs

VIEW

Ifrs 2016

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

Ifrs For Smes

International Financial Reporting Standards (Set Of 2 Volumes)

International Financial Reporting Standards (IFRS) & Indian Accounting Practices

VIEW

IFRS Free Books :

 FREE BOOKS

Download

Ind AS Super summary of IFRS Notes

Download

List Of Indian As Convergence With Ifrs

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

Module 4.As,Ifrs,Gaap

Download

INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Diploma in International Financial Reporting study material

IFRS Financial instruments

Download

IFRS pocket guide 2016

Download

IFRS Question papers :

Question papers

Download

IFRS Exam Questions Paper set  1

IFRS Exam Questions Paper set 2

IFRS Exam Questions Paper set 3

IFRS Exam Questions Paper 4

IFRS Exam Questions Paper 5

Visit cakart.in

IFRS Exam Questions Paper 6

Visit cakart.in

IFRS Exam Questions Paper 7

IFRS Best Books :

Recommended ReadView
IFRS registration procedureIFRS Registration Procedure For June 2017 Exam
IFRS registration formIFRS Registration Form And Other IFRS Information
Dip IFRS Syllabus And Study Guide For 2017 ExamDip IFRS Syllabus And Study Guide For 2017 Exam
IFRS course materialIFRS Course Material For 2017 Exam
IFRS notesIFRS Notes
IFRS FREE BOOKSIFRS FREE BOOKS
IFRS – Purpose and application of the standardIFRS Purpose And Application Of The Standard
IFRS – The structure of the Cash Flow StatementIFRS – The structure of the Cash Flow Statement

IFRS Transitional provisions IFRS 2

Cakart.in provides India’s top IFRS faculty video classes – online & in Pen Drive/ DVD – at very cost effective rates. Get IFRS Video classes from www.cakart.in  to do a great preparation for primary Student.

Watch IFRS sample video lectures visit www.cakart.in
Watch  IFRS  sample lecture books   visit www.cakart.in
Watch IFRS free downloads   visit www.cakart.in

Leave a comment

Your email address will not be published. Required fields are marked *