EFRAG comment letter on ED 2

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12 Mar 2003

We have posted the comment letter of the European Financial Reporting Advisory Group to the IASB on ED 2, Share-Based Payment (PDF 122k).

Overall, EFRAG supports the recognition of an expense when goods or services received or acquired in a share-based payment transaction are consumed.

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.