IFRS in Focus — Special Global Edition – IFRIC 7 Scope of IFRS 2

Published on: 12 Jan 2006

On 12 January 2006, the International Financial Reporting Interpretations Committee (IFRIC)
issued IFRIC 8 Scope of IFRS 2. The Interpretation clarifies that IFRS 2 Share-based Payment
applies to share-based payment transactions in which the entity cannot specifically identify
some or all of the goods or services received.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.