This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Share-based payments — A guide to IFRS 2

Published on: Jun 29, 2007

This guide not only explains the detailed provisions of IFRS 2 Share-based Payment, but it also addresses the application of IFRS 2 in many practical situations.

Because of the complexity and variety of share-based payment awards in practice, it is not always possible to be definitive about what the "right" answer is. However, in this guide Deloitte shares our approach to finding solutions that we believe are in accordance with the objective of the Standard.

Download

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.