Panorama
Совет по МСФО представил поправки к стандарту IFRS 2
- Учета эффекта от наделения индивида правом на акции («vesting conditions»), оказываемого на измерение величины наличных выплат по долевому инструменту («cash-settled share-based payment»)
- Классификация транзакций (выплат) на основе долевых инструментов с характеристиками нетто-расчетов («net settlement»)
- Учет внесения модификаций в условия и обстоятельства осуществления выплат на основе долевых инструментов, которые меняют классификацию транзакции с наличной формы («cash-settled») на выплаты на основе инструментов капитала («equity-settled»)
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The date of publishing:
28 November /2014 10:12
Catalogul tematic
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Tags:
МСФО | IFRS | выплаты | фонд
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