Publish Date:

05/27/20042004-05-27 06:48:44.0

Deloitte's 76-page book on IFRS 2 Share-based Payment provides a wealth of implementation guidance for IFRS 2, including:

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  guidance on measurement of share-based payments,
  
  


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  a benchmark study of key measurement variables
  
  


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  comparison with US SFAS 123
  
  


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  illustrative disclosures
  
  

It also offers further illustrative examples and implementation guidance on applying IFRS 2.

 GET THE DOCUMENT HERE

http://www.deloitte.com/view/en_ZA/za/services/audit/article/1be3f07fb62fb110VgnVCM100000ba42f00aRCRD.htm