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IFRS 2 requires an expense to be recognised for the goods or services received by a company.
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In addition, a purchase of treasury shares would not fall within the scope of IFRS 2, nor would a rights issue where some of the employees are shareholders.Įxamples of some of the arrangements that would be accounted for under IFRS 2 include call options, share appreciation rights, share ownership schemes, and payments for services made to external consultants based on the company’s equity capital. There are two notable exceptions: shares issued in a business combination, which are dealt with under IFRS 3, Business Combinations and contracts for the purchase of goods that are within the scope of IAS 32 and IAS 39. These goods can include inventories, property, plant and equipment, intangible assets, and other non-financial assets. IFRS 2, Share-based Payment, applies when a company acquires or receives goods and services for equity-based payment. An introduction to professional insights.Virtual classroom support for learning partners.Becoming an ACCA Approved Learning Partner.
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