Near-final draft of amendments to IFRS 2

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30 May 2007

The IASB has posted in the On-line Subscriber Area of its website the near-final draft of a forthcoming amendment to IFRS 2 Share-based Payment.

The amendment relates to Vesting Conditions and Cancellations. The amendment would be effective for annual periods beginning on or after 1 January 2008 and would be applied retrospectively.

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