Friday, April 10 2020, 11:49 am
IFRS 2 Share-based payment The essential guide

IFRS 2 Share-based payment The essential guide

(for example, in the Silicon Valley technology companies in the late 1990s), standard-setters came to believe that share-based payment awards are an integral component of a total compensation package. As such, they concluded that an entity should recognise an expense for share-based payments, just as it does for cash compensation.