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IFRS IC recommends the IASB to finalise the proposed amendment

 23 January 2013

The Interpretations Committee recommended that the IASB should finalise the proposed amendment to clarify the definition of ‘vesting conditions’ in Appendix A of IFRS 2 (by separately defining a ‘performance condition’ and a ‘service condition’) subject to some editorial comments.

Read the IFRIC Update of January 2013.

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