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Friday 01 August 2014

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The Interpretations Committee decided to revisit six issues that have been referred to the IASB and have not yet been addressed

 10 July 2012


The IFRS Interpretations Committee received an updated report on the issues that have been referred to the IASB and have not yet been addressed, except for those addressed through the annual improvements process. These issues were referred to the IASB between January 2008 and May 2012. They include IFRS 2 Share-based Payments: to clarify how to classify a share-based payment transaction in which the entity is required to withhold a specified portion of the shares that would otherwise be issued to the counterparty upon exercise (or vesting) of the share-based payment award in order to settle the counterparty’s tax obligation.

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