IASB seeks comments on share-based payments

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21 Sep 2001

IASB has invited additional comments on the July 2000 G4+1 discussion paper 'Accounting for Share-based Payment'.

Comment deadline is 15 December 2001.

That paper had proposed that all goods and services acquired by payment of shares or share options be accounted for at fair value, with a charge against earnings when the goods/services are consumed. For employee share options, fair value would be measured at vesting date.

IASB's predecessor, IASC, had sought comments on the paper in 2000.

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