EFRAG has completed its due process regarding the amendment to IFRS 2 Share-based Payment and supports the amendment noting that it is not contrary to the ‘true and fair principle’.
EFRAG has completed its due process regarding the amendment to IFRS 2 Share-based Payment and has submitted its endorsement advice letter and Effects Study Report to the European Commission.
EFRAG supports the amendment noting that it is not contrary to the ‘true and fair principle’ and recommends its adoption.
EFRAG will update soon its Endorsement Status Report.
Endorsement Advice Letter
© EFRAG - European Financial Reporting Advisory Group
Key
Hover over the blue highlighted
text to view the acronym meaning
Hover
over these icons for more information
Comments:
No Comments for this Article