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Description :
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The interpretation clarifies that equity compensation plans are included within the scope of SIC 12. At the same time other long-term employee benefit plans are excluded from the scope of SIC 12.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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