IFRS in Focus — Special Global Edition – IFRIC 7 Scope of IFRS 2
Published on:
12 Jan 2006
![IFRS in Focus — Special Global Edition – IFRIC 7 Scope of IFRS 2 Image]()
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.
