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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
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31 October 2018
Share-based Payment Project Summary now available
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A project summary has been published to summarise in one place the evidence gathered by the International Accounting Standards Board (Board) in its project on share-based payments. The project summary, Share-based Payment—Sources of Accounting Complexity, summarises information already in publicly available Board papers. It does not include new material.
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Share-based Payment—Sources of Accounting Complexity project
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