Our Recommendations :-
Follow FB Page Facebook


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

Important Note – Preparing for IFRS?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  

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

VIEW

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

VIEW

Ifrs For Smes

VIEW

International Financial Reporting Standards (Set Of 2 Volumes)

VIEW

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

Download

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

Download

Module 4.As,Ifrs,Gaap

Download

INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Download

Diploma in International Financial Reporting study material

Download

IFRS Financial instruments

Download

IFRS pocket guide 2016

Download

IFRS Question papers :

Important Note – Preparing for IFRS?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  

Question papers

Download

IFRS Exam Questions Paper set  1

Download

IFRS Exam Questions Paper set 2

Download

IFRS Exam Questions Paper set 3

Download

IFRS Exam Questions Paper 4

Download

IFRS Exam Questions Paper 5

Download

IFRS Exam Questions Paper 6

Download

IFRS Exam Questions Paper 7

Download

IFRS Best Books :

Recommended Read View
IFRS registration procedure IFRS Registration Procedure For June 2017 Exam
IFRS registration form IFRS Registration Form And Other IFRS Information
Dip IFRS Syllabus And Study Guide For 2017 Exam Dip IFRS Syllabus And Study Guide For 2017 Exam
IFRS course material IFRS Course Material For 2017 Exam
IFRS notes IFRS Notes
IFRS FREE BOOKS IFRS FREE BOOKS
IFRS – Purpose and application of the standard IFRS Purpose And Application Of The Standard
IFRS – The structure of the Cash Flow Statement IFRS – 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 Here
Watch  IFRS  sample lecture books  Here
Watch IFRS free downloads  Here

About Author: cakart

Leave a Reply

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

Chat with a counsellor
SIGN UP