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Home Standard setting Standards Members' Handbook and Due Process Members' Handbook Volume II HKFRS 2 Share-based Payment. Updates. Volume I. Volume II. Volume III. Section 1: Content page of Volume II Financial Reporting Standards --------- Section 1: Effective for accounting periods beginning on or after 1 January 2024 -------- HKAS 8 ...
HKFRS 2 Share-based Payment. This content is not available in your region. 關於我們 公會簡介 管治 企業社會責任 中國內地與國際聯繫 事業發展機會. 會員資格 註冊 搜尋會計師 會員手冊 會員福利及服務 關於商界專業會計師 關於中小型執業所 關於青年會員. 成為香港會計師 ...
The Hong Kong Institute of Certified Public Accountants ... ...
Hong Kong Financial Reporting Standard 2 ("HKFRS 2") governs the accounting treatments for share-based payments ("SBP") and is effective for financial periods beginning on or after 1 January 2005. The introduction of HKFRS 2 has created controversial tax treatments on the deduction of SBP charged in the accounts.
Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters (August 2009) Amendments to HKFRS 2 Share-based Payment - Vesting Conditions and Cancellations (April 2008)
HKFRS 2 defines a share-based payment as a transaction in which the entity: receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement, or.
The Amendments to HKFRS 2 “Share-based Payment” provide accounting requirements for the followings: Effects of vesting and non-vesting conditions on the measurement of cash-
