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13 December 2007

IASB guidance on group cash-settled share-based payment arrangements




The IASB published for public comment an exposure draft of proposed amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2— Group and Treasury Share Transactions.

 

The proposals respond to requests for guidance on how a group entity that receives goods or services from its suppliers (including employees) should account for the following arrangements:

- Arrangement 1—the entity’s suppliers will receive cash payments that are linked to the price of the equity instruments of the entity

- Arrangement 2—the entity’s suppliers will receive cash payments that are linked to the price of the equity instruments of the entity’s parent.

 

The exposure draft will be freely available on the Website from 24 December 2007.

 

Deadline for comments is 17 March 2008.

 

Press release



© IASB - International Accounting Standards Board


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