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Commission Regulation (EC) No 611/2007Show full title

Commission Regulation (EC) No 611/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 11 (Text with EEA relevance)

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  1. Introductory Text

  2. Article 1.In the Annex to Regulation (EC) No 1725/2003: ‘International Financial...

  3. Article 2.Each company shall apply IFRIC 11 as set out in...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      2. IFRIC INTERPRETATION 11 IFRS 2 — Group and Treasury Share Transactions

        1. References

        2. Issues

          1. 1. This Interpretation addresses two issues. The first is whether the...

          2. 2. The second issue concerns share-based payment arrangements that involve two...

          3. 3. Therefore, the second issue addresses the following share-based payment arrangements:...

          4. 4. This Interpretation addresses how the share-based payment arrangements set out...

          5. 5. There may be an arrangement between a parent and its...

          6. 6. Although this Interpretation focuses on transactions with employees, it also...

        3. Consensus

          1. Share-based payment arrangements involving an entity’s own equity instruments (paragraph...

            1. 7. Share-based payment transactions in which an entity receives services as...

          2. Share-based payment arrangements involving equity instruments of the parent

            1. A parent grants rights to its equity instruments to the...

              1. 8. Provided that the share-based arrangement is accounted for as equity-settled...

              2. 9. A parent may grant rights to its equity instruments to...

              3. 10. Such an employee, after transferring between group entities, may fail...

            2. A subsidiary grants rights to equity instruments of its parent...

              1. 11. The subsidiary shall account for the transaction with its employees...

        4. Effective date

          1. 12. An entity shall apply this Interpretation for annual periods beginning...

        5. Transition

          1. 13. An entity shall apply this Interpretation retrospectively in accordance with...

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