IAS Plus newsletter — Special Edition – IFRIC 11 Clarifies Accounting under IFRS 2

Published on: 07 Dec 2006

In November 2006, the International Financial Reporting Interpretations Committee (IFRIC) issued IFRIC 11 clarifies the application of IFRS 2 arrangements involving the entity’s own equity instruments and to arrangements involving equity instruments of the entity’s parent. IFRS 2 – Group and Treasury Share Transactions. The InterpretationShare-based Payment to certain share-based payment.


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