International Accounting Standards Board (IASB) today published an Exposure Draft detailing proposed amendments to IFRS 2 Share-based Payment.
The Exposure Draft Classification and Measurement of Share-based Payment Transactions brings together a collection of three proposed amendments to IFRS 2. These proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on:
The Exposure Draft will be open for public comment until 25 March 2015 and can be accessed on this link.
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