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Applying IFRS 2 Share-based Payment can be challenging, particularly with the variety and complexity of the broad range of share-based payment schemes that exist worldwide.

This handbook (PDF 2.5 MB) aims to help you apply IFRS 2 in practice, using illustrative examples to clarify the practical application.

It’s based on actual questions that have arisen in practice around the world and explains the conclusions that we have reached on many interpretative issues.

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