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EFRAG recommends adoption of IFRS 2 for use in Europe

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

27 Apr 2004

The European Financial Reporting Advisory Group (EFRAG) has written to the European Commission recommending the adoption of IFRS 2 Share-based Payment for use in Europe.

"EFRAG supports the IASB conclusion that an expense should be recognised even though the share-based payment transaction does not require the entity to sacrifice any cash or other assets." Click to Download EFRAG's Letter (PDF 40k).

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