IAS Plus Newsletter on IFRS 2 amendments

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07 Jul 2009

On 18 June 2009, the IASB issued amendments to IFRS 2 Share-based Payment that clarify the accounting for group cash-settled share-based payment transactions.

The amendments clarify how an individual subsidiary in a group should account for some share-based payment arrangements in its own financial statements. In these arrangements, the subsidiary receives goods or services from employees or suppliers but its parent or another entity in the group must pay those suppliers. Deloitte's IFRS Global Office has published an IAS Plus Update Newsletter – Clarification of Accounting for Group Cash-settled Share-based Payment Transactions (PDF 114k) explaining the amendments. Click to go to the Related Information on IAS Plus Website. Past issues of all IAS Plus newsletters are Here.


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