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Thursday 02 October 2014

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IASB tentatively decided to finalise the proposed amendment

 22 February 2013


The IASB discussed four of the eleven proposed Improvements to IFRSs from the Exposure Draft published in May 2012. On the basis of the comments that the IASB received from respondents and the recommendations of the IFRS Interpretations Committee, the IASB tentatively decided to finalise IFRS 2 Share-based Payment—Definition of ‘vesting conditions’.

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