EFRAG advice on the amendment to IFRS 2

13 May 2008

EFRAG has completed its due process regarding the amendment to IFRS 2 Share-based Payment and supports the amendment noting that it is not contrary to the ‘true and fair principle’.

EFRAG has completed its due process regarding the amendment to IFRS 2 Share-based Payment and has submitted its endorsement advice letter and Effects Study Report to the European Commission. 

 

EFRAG supports the amendment noting that it is not contrary to the ‘true and fair principle’ and recommends its adoption.

 

EFRAG will update soon its Endorsement Status Report.

 

Endorsement Advice Letter 

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