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Guidance for applying IFRS 2 Share-based Payment

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14 Mar 2004

Deloitte's new 76-page book on IFRS 2 Share-based Payment provides guidance on how to put the new Standard into practice.

This publication includes guidance on measurement of share-based payments, a benchmark study of key measurement variables, comparison with US SFAS 123, and illustrative disclosures. It also offers further illustrative examples and implementation guidance on applying IFRS 2. You can (PDF 694k) free of charge.

Note: This publication was replaced, in June 2007, with an updated (PDF 748k, 128 pages).

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