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Description :
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In the context of Employee Share Purchase Plans (ESPPs), which are within the scope of IFRS 2 Share-based Payment, questions have been raised with regard to how an entity should account for situations where:
a) an employee ceases to contribute to an ESPP and, as a consequence, is no longer able to buy shares under the plan, and
b) as described in a), except that the employee then starts to contribute to another ESPP, i.e. the employee changes from one ESPP to another.
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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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Final Comment Letter
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Efrag Output
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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