Special edition IAS Plus Newsletter on IFRIC 11

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07 Dec 2006

Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled IFRIC 11 Clarifies Accounting under IFRS 2.

IFRIC 11 IFRS 2: Group and Treasury Share Transactions addresses the application of IFRS 2 Share-based Payment to certain share-based payment arrangements involving an entity's own equity instruments and to arrangements involving equity instruments of the entity's parent. It is effective for annual periods beginning on or after 1 March 2007. Click for Newsletter (PDF 85k).

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