Share-based payments - IASB

Date recorded:

On May 19, 2015, the IASB met to discuss its approach to its research project on Share-based payments. The IASB noted the objective of the project is to identify whether, and if so where, IFRS 2, Share-based Payment causes perceived complexity. The IASB intends to use the main application issues that arise in practice to guide its work. The initial output of the project is expected to be a Research Paper, which would enable constituents to consider whether the IASB should do more on this subject.

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