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Description :
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The Interpretation clarifies that IFRS 2 Share-based Payment applies to share-based payment transactions in which the entity cannot specifically identify some or all of the goods or services received. As a consequence IFRIC 8 applies to share-based payment transactions (as defined in IFRS 2) when the identifiable consideration received (or to be received) by the entity (if any) appears to be less than the fair value of the equity instruments granted or the liability incurred.
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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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