This article sets out to determine whether a transaction is part of the exchange for the acquiree or if the transaction must be accounted for separately.
Insights into IFRS 2 is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments and providing insights to help entities cut through some of the complexities.
This article explains the accounting treatment of modifications or cancellations of share-based payment schemes after being issued.
This article looks at the accounting for share-based payment transactions when employees receive shares or rights to shares in another entity within the group.
Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.
Grant Thornton International Ltd is pleased to share our 2025 Alerts on new IFRS, interpretations, amendments and other issues relevant to IFRS with you.
This article gives an overview of the changes to IFRS Accounting Standards in the last year, including new Standards and amendments that have been issued.
This article discusses IFRS 2 and the accounting for equity-settled share-based payment transactions with employees.
This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.