Tional Financial Reporting Interpretations Committee (IFRIC) has issuedĪ number of interpretations that have not yet come into force. Number of revised international accounting standards and the Interna. ![]() The International Accounting Standards Board (IASB) has issued a The interpretation has notĬhanged the accounting treatment currently applied.Īpart from the changes described above, the accounting policies areĮxecutive orders, standards and interpretations not yet in force Payment does not rely on the way in which the shares are acquiredīy the company at the exercise date. Terpretation specifies that the accounting treatment of share-based
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