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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.


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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.