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Hong Kong and South Africa seek comments on ED 2

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23 Nov 2002

Accounting standard setting bodies in Hong Kong and South Africa (ED 160) have requested comments on adoption of IASB ED 2, Share-Based Payment.

In Canada the AcSB expects to issue ED 2 for comment by 31 December 2002. Canadian standards currently require disclosure of the fair value of options granted, though the calculation differs from that proposed in ED 2.

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