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We comment on the proposed amendments to IFRS 2

  • IFRS - Deloitte Image

Mar 25, 2015

On March 25, 2015, we have published the Deloitte comment letter on the International Accounting Standards Board’s Exposure Draft ED/2014/5 “Classification and measurement of share-based payment transactions”.

The IASB's proposed amendments address several requests the IASB and the IFRS Interpretations Committee received and the IASB decided to deal with in one combined narrow-scope project. In our comment letter, we welcome the Board's initiative in addressing a number of areas of share-based payment accounting that currently cause problems in practice and, subject to some points of detail, support the proposals in the exposure draft.

Click to access the full comment letter.

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