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Friday 18 April 2014

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IFRS Interpretations Committee

IFRS 2 Share based Payment Modification of a share based payment from cash settled to equity settled

 Work in progress

IFRS 2 Share-based Payment: Modification of a share-based payment from cash-settled to equity-settled

The objective of the project is to clarify the accounting for a modification of a share-based payment arrangement that changes its classification from cash-settled to equity-settled.

Project stages