F1ANNEX
Annotations:
Amendments (Textual)
F1IFRIC INTERPRETATION 11IFRS 2 — Group and Treasury Share Transactions
CONSENSUS
Share-based payment arrangements involving an entity’s own equity instruments (paragraph 1)
F17.Share-based payment transactions in which an entity receives services as consideration for its own equity instruments shall be accounted for as equity-settled. This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement. It also applies regardless of whether:
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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).