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Blog posts from Annual Reporting Posts
Last update 12/06/2020 Best start with IFRS and US GAAP – Many of the world’s capital markets now require IFRS, or some form thereof, for financial statements of public-interest entities. The remaining major capital markets without an IFRS mandate are: The US, with no current plans to change Best start with IFRS and US GAAP … Read more
Last update 25/06/2020 Topics hide Overview IFRS 2 Determination of the vesting period Service commencement date and grant date Exhibit – Service commencement date before grant date Graded vesting Exhibit – Graded vesting Attribution to periods Exhibit – Straight-line attribution and different reference periods Exhibit – Straight-line attribution with challenging performance target Variable vesting period … Read more
The period during which all the specified vesting conditions of a share-based payment arrangement are to be satisfied.
Last update 27/06/2020 IFRS 2 Determination of type of equity instruments granted, the types are: Topics hide Employee share purchase plans Exhibit – Share purchase plan at fixed price for longer period IFRS 2 Determination of type of equity instruments granted Exhibit – Impact of classification as true ESPP or as option plan Share purchases … Read more