IFRIC X IFRS 2–Group and Treasury Share Transactions

Date recorded:

(Draft: IFRIC D17)

At its September 2006 meeting, the IFRIC decided to present the revised draft text of D17 IFRS 2- Group and Treasury Share Transactions to the Board as a final draft and that the Board should be asked for approval to issue the Interpretation.

The revised draft text of D17 reflects the decisions taken by the IFRIC during its post-exposure deliberations, particularly the decisions taken at the September 2006 meeting (see our Report of This Meeting elsewhere on www.iasplus.com.

The Board unanimously approved the final draft of D17.

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