TAILIEUCHUNG - International Financial Reporting Standard 2: Share-based payment

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. | IFRS 2 International Financial Reporting Standard 2 Share-based Payment This version includes amendments resulting from IFRSs issued up to 31 December 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). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 195 IFRS 2 CONTENTS paragraphs INTRODUCTION IN1–IN8 INTERNATIONAL FINANCIAL REPORTING STANDARD 2 SHARE-BASED PAYMENT OBJECTIVE 1 SCOPE 2–6 RECOGNITION 7–9 EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 10–29 Overview 10–13 Transactions in which services are received 14–15 Transactions measured by reference to the fair value of the equity instruments granted 16–25 Determining the fair value of equity instruments granted Treatment of vesting conditions Treatment of non-vesting conditions Treatment of a reload feature After vesting date If the fair value of the equity instruments cannot be estimated reliably 16–18 19–21 21A 22 23 24–25 Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlements 26–29 CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 30–33 SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES 34–43 Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement 35–40 Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of .

• Tiêu chuẩn - Qui chuẩn
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Share based payment
• Equity settled
• Payment transactions
• Cash settled
• Accounting policies
• Financial liabilities
• Interim financial reports
• financial position
• Summary of PhD thesis
• Transition of financial statements
• Accounting standard
• Experiental study for Vietnamese companies
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Financial instruments
• Financial assets
• The reporting period
• International Accounting Standard 10
• Presentation of financial statements
• Reporting period
• Financial reporting
• Hyperinflationary economies
• Foreign exchange rates
• International Accounting Standard 29
• Operating segments
• Segment reporting
• Business combinations
• The identifiable assets acquired
• Bargain purchase
• Consideration transferred
• Insurance contracts
• Future investment margins
• Current market interest rates
• Non current assets
• Discontinued operations
• Presenting discontinued operations
• Mineral resources
• Evaluation of mineral resources
• Exploration of mineral resources
• Evaluation assets
• Timely loss recognition
• Financial reporting standard
• Supply chain management
• Cross sectional research design
• Longitudinal research design
• International accounting
• Lecture International accounting
• International convergence
• International federation of accountants
• Formal accounting harmonization
• Flat world
• Financial Reporting Standards
• International Accounting Standard Board
• World Bank
• SIC Interpretation
• Standard Interpretations Committee
• Special purpose entities
• SIC Interpretation 12
• International Financial Reporting Standards
• Income taxes
• Changes in the tax status
• Service concession arrangements
• SIC Interpretation 29
• amplifiers and phase
• detectors provide
• processing techniques
• multiplier provides
• multipliers require
• electronically obtained
• Jointly controlled entities
• Non monetary contributions
• Operating leases
• SIC Interpretation 15
• Non depreciable assets
• SIC Interpretation 27
• Substance of transactions
• Legal form of a lease
• Advertising services
• Barter transactions
• SIC Interpretation 31
• Intangible assets
• Web site costs
• SIC Interpretation 32