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Deloitte comment letter on IASB ED/2014/5, "Classification and Measurement of Share-based Payment Transactions"

Published on: Mar 25, 2015

Deloitte's IFRS Global Office has responded to the IASB's Exposure Draft ED/2014/5, Classification and Measurement of Share-based Payment Transactions. The ED addresses several requests the IASB and the IFRS Interpretations Committee received and the IASB decided to deal with in one combined narrow-scope project.

In its comment letter, Deloitte's IFRS Global Office welcomes 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.

Download the full comment letter below.


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