Amendments to IFRS 2 - Group Cash-settled Share-based Payment Transactions - KPMG - 24 Sep 2009
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First Impressions: Amendments to IFRS 2 - Group Cash-settled Share-based Payment Transactions
The International Financial Reporting Group, in collaboration with KPMG in South Africa, has published First Impressions: Amendments to IFRS 2 - Group Cash-settled Share-based Payment Transactions.
This
edition of First Impressions include a discussion of the key elements
of the new requirements and highlight areas that may result in a change
of practice. Illustrative examples are also provided to assist in
assessing the impact of implementation.
The document can be downloaded here.
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Link to original article: http://www.kpmg.com/Global/IssuesAndInsights/ArticlesAndPublications/Pages/First-Impressions-Amendments-to-IFRS2.aspx