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Description :
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IFRIC D17 provides guidance on whether certain group and treasury share transactions which are within the scope of IFRS 2 should be accounted for as an equity-settled or cash-settled share-based payment transaction, which is a key criterion for the determination of the accounting treatment based on the principles of IFRS 2.
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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
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