Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
transactions in which an entity receives goods or services as consideration for equity instruments
transactions in which an entity incurs liabilities for amounts based on the price of the entity’s shares or other equity instruments |
| gptkbp:category |
accounting standard
|
| gptkbp:fullName |
International Financial Reporting Standard 2
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 2
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:measurementBasis |
fair value
|
| gptkbp:relatedStandard |
gptkb:IAS_32
gptkb:IAS_39 gptkb:IFRS_3 IAS 19 |
| gptkbp:replacedBy |
none (new standard at time of issue)
|
| gptkbp:requiresDisclosureOf |
nature and extent of share-based payment arrangements
effect of share-based payment transactions on profit or loss and financial position |
| gptkbp:scope |
all share-based payment transactions, including equity-settled and cash-settled transactions
|
| gptkbp:startDate |
1 January 2005
|
| gptkbp:status |
In force
|
| gptkbp:subject |
Share-based Payment
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-2-share-based-payment/
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|