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IFRS 2 Share-based Payment

Share-based Payment

Deloitte's 76-page book on IFRS 2 Share-based Payment provides a wealth of implementation guidance for IFRS 2, including:

  • guidance on measurement of share-based payments,
  • a benchmark study of key measurement variables
  • comparison with US SFAS 123
  • illustrative disclosures

It also offers further illustrative examples and implementation guidance on applying IFRS 2.


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