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IFRS 2 “Share-based payments instruments”

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Princy asked 12 months ago

Mention the contents of IFRS 2 “Share-based payments instruments”?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Test Singh answered 12 months ago

IFRS 2 “Share-based payments instruments”

  • – The concept of payment based on the equity instruments;
  • – Evaluation of the transaction at fair value;
  • – The difference between the operations, which offer payments using the shares settled in cash and equity instruments;
  • – Disclosure in financial reporting.

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