Financial Reporting Standard 2. Share-based payment

Financial Reporting Standard 2. Share-based payment

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Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , 2005
Series:Financial reporting standard 2
Subjects:
Accounting > Standards > Malaysia
Employee stock options > Accounting > Standards
Financial statements > Standards > Malaysia
Table of Contents:
  • 1. Introduction
  • 2. Objective
  • 3. Scope
  • 4. Recognition
  • 5. Equity-settled share-based payment transactions
  • 6. Cash-settled share-based payment transactions
  • 7. Share-based payment transactions with cash alternatives
  • 8. Disclosures
  • 9. Transitional provisions
  • 10. Effective date

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