Английская Википедия:IFRS 2

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Версия от 09:40, 24 марта 2024; EducationBot (обсуждение | вклад) (Новая страница: «{{Английская Википедия/Панель перехода}} '''IFRS 2''' is an international financial reporting standard issued in February 2004 .<ref>{{cite web | url=http://www.iasplus.com/en/standards/ifrs2 | title=IFRS 2 — Share-based Payment | publisher=Deloitte | work=IASPlus}}</ref> by the International Accounting Standards Board (IASB) to provide guidance on the accounting for Sto...»)
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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

Шаблон:Reflist

External links

Шаблон:International Financial Reporting Standards


Шаблон:Finance-stub