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IFRS 2 — Items not added to the agenda

Background

This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 2 Share-based Payment and the Committee's public explanation of the reasons for not adding the item to its agenda.

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.