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Friday 21 November 2014

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The Interpretations Committee decided to propose that the IASB should not add this issue to Annual Improvements Cycle 2010-2012

 06 May 2011


The Interpretations Committee received a request to clarify how to measure and account for a share-based payment in situations where a cash-settled award is cancelled and is replaced by a new equity-settled award and the replacement award has a higher fair value than the original award.

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