tailieunhanh - IFRIC Interpretation 11: IFRS 2 - Group and treasury share transactions

IFRIC 11 IFRS 2 - Group and treasury share transactions was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2006. | IFRIC 11 IFRIC Interpretation 11 IFRS 2—Group and Treasury Share Transactions IFRIC 11 IFRS 2—Group and Treasury Share Transactions was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in November 2006. © IASCF 2519 IFRIC 11 CONTENTS paragraphs IFRIC INTERPRETATION 11 IFRS 2—GROUP AND TREASURY SHARE TRANSACTIONS REFERENCES ISSUES 1–6 CONSENSUS 7–11 EFFECTIVE DATE 12 TRANSITION 13 ILLUSTRATIVE EXAMPLE BASIS FOR CONCLUSIONS 2520 © IASCF IFRIC 11 IFRIC Interpretation 11 IFRS 2—Group and Treasury Share Transactions (IFRIC 11) is set out in paragraphs 1–13. IFRIC 11 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 2521 IFRIC 11 IFRIC Interpretation 11 IFRS 2—Group and Treasury Share Transactions References • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 32 Financial Instruments: Presentation • IFRS 2 Share-based Payment Issues 1 This Interpretation addresses two issues. The first is whether the following transactions should be accounted for as equity-settled or as cash-settled under the requirements of IFRS 2: (a) (b) 2 an entity grants to its employees rights to equity instruments of the entity (eg share options), and either chooses or is required to buy equity instruments (ie treasury shares) from another party, to satisfy its obligations to its employees; and an entity’s employees are granted rights to equity instruments of the entity (eg share options), either by the entity itself or by its shareholders, and the shareholders of the entity provide the equity instruments needed. The second issue concerns share-based payment arrangements that involve two or more entities within the same group. For example, employees of a subsidiary are granted

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Báo cáo tài chính quốc tế
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 1
• Financial statements
• 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
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• 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