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IFRS 2 — Entity termination of an employee's employment


An IFRS Interpretations Committee project considering the accounting treatment in IFRS 2 Share-based Payment of share-based payment awards when the entity terminates the employment of an employee.


Current status of the project

This issue may be referred to the IASB for consideration as part of a wider project to improve IFRS 2.

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.