a first-time adopter may choose to put on IFRS 2 earlier in the day only if it’s openly disclosed the reasonable value of the share-based money determined at the dimension big date in accordance with IFRS 2
IFRS 2 amends paragraph 13 of IFRS 1 First-time Adoption of International Financial revealing specifications to add an exemption for share-based fees deals. Like entities currently using IFRS, novice adopters will have to use IFRS 2 for share-based payment deals on or after .
In , the usa FASB released FASB report 123 (revised 2004) Share-Based Payment. Continue reading