IFRS 2

In today's article, we are going to delve into the fascinating world of IFRS 2 and discover everything that this theme has to offer us. From its origins to its relevance today, through all the advances and changes it has experienced over time, in this article we will thoroughly explore every aspect of IFRS 2. In addition, we will learn about the opinions of experts in the field and the experiences of people who have lived closely IFRS 2. So get ready to immerse yourself in a journey of knowledge and discovery that will leave you with a complete and enriching vision about IFRS 2.

IFRS 2 is an international financial reporting standard issued in February 2004^[1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for share based payments.

Its purpose is to reflect the cost of awarding equity or equity based incentives to employees or other parties in exchange for goods or services.^[2]

References

^ "IFRS 2 Share-based Payment". International Accounting Standards Board (IASB).
^ "IFRS 2, Share-based payment". ACCA.

External links

Full text

International Financial Reporting Standards and Related Accounting Organizations

Organizations

Predecessors

International Accounting Standards Committee

Selected standards

IFRS	1 2 4 5 7 9 10 11 12 13 15 16 17
IAS	1 2 7 8 10 16 17 19 23 37 39

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