FEE comment on Share-Based Payment

21 March 2003

The European Federation of Accountants (FEE) has submitted its input to the International Accounting Standards Board (IASB) concerning the ED 2: Share-based payment. FEE supports the objective of the proposed standard to recognize an expense when the goods or services received or acquired under a share-based payment transaction are consumed.

In addition, FEE had previously submitted its input in response to EFRAG's draft comment letter on IASB ED 2:Share-based payment.

FEE page for further information

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