Special IAS Plus newsletter on IFRIC 8

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27 Jan 2006

Earlier this month, the International Financial Reporting Interpretations Committee issued Interpretation 8 Scope of IFRS 2.

IFRIC 8 clarifies the application of IFRS 2 Share-based Payment to arrangements where an entity makes share-based payments for apparently nil or inadequate consideration. IFRIC 8 is effective for annual periods beginning on or after 1 May 2006, with earlier application encouraged. Deloitte has published a (PDF 53k) explaining IFRIC 8. You will find links to all past IAS Plus newsletters Here.

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