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ASCG Implementation guidance on IFRS 2 adopted

On 13 September 2017 the ASCG has finally adopted the Implementation Guidance ASCG IG 4 Equity-settled share-based payments with net settlement features: Accounting for cash compensation. Previously, the IFRS Technical Committee had approved the text of the Implementation Guidance subject to drafting amendments on its 61st meeting on 4 September. Read more

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