tailieunhanh - IFRIC Interpretation 8: Scope of IFRS 2

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 8 Scope of IFRS 2 was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in January 2006. | IFRIC 8 IFRIC Interpretation 8 Scope of IFRS 2 This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 8 Scope of IFRS 2 was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in January 2006. IAS 1 Presentation of Financial Statements (as revised in September 2007)* amended the terminology used throughout IFRSs, including IFRIC 8. * effective date 1 January 2009 © IASCF 2491 IFRIC 8 CONTENTS paragraphs IFRIC INTERPRETATION 8 SCOPE OF IFRS 2 REFERENCES BACKGROUND 1–5 SCOPE 6 ISSUE 7 CONSENSUS 8–12 EFFECTIVE DATE 13 TRANSITION 14 ILLUSTRATIVE EXAMPLE BASIS FOR CONCLUSIONS 2492 © IASCF IFRIC 8 IFRIC Interpretation 8 Scope of IFRS 2 (IFRIC 8) is set out in paragraphs 1–14. IFRIC 8 is accompanied by an Illustrative Example and a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2493 IFRIC 8 IFRIC Interpretation 8 Scope of IFRS 2 References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IFRS 2 Share-based Payment Background 1 IFRS 2 applies to share-based payment transactions in which the entity receives or acquires goods or services. ‘Goods’ includes inventories, consumables, property, plant and equipment, intangible assets and other non-financial assets (IFRS 2, paragraph 5). Consequently, except for particular transactions excluded from its scope, IFRS 2 applies to all transactions in which the entity receives non-financial assets or services as consideration for the issue of equity instruments of the entity. IFRS 2 also applies to transactions in which the entity incurs liabilities, in respect of goods or services received, that are based on the price (or value) of the entity’s shares or other equity instruments of the entity. 2 In some cases, however, it .

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Scope of IFRS 2
• Financial statements
• IFRIC Interpretation 8
• IFRIC Interpretation 1
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17