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Báo cáo tài chính quốc tế 2

Share-based Payment
This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. The IASB has issued the following amendment to IFRS 2: • Vesting Conditions and Cancellations (issued January 2008).

IFRS 2 and its accompanying documents were also amended by IFRS 3 Business Combinations (as revised in 2008). The following Interpretations refer to IFRS 2: • • • SIC-12 Consolidation—Special Purpose Entities (as amended in 2004) IFRIC 8 Scope of IFRS 2 (issued January 2006) IFRIC 11 IFRS 2—Group and Treasury Share Transactions (issued November 2006).

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

136 p tailieu_pdu 17/01/2012 144 1

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