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International Financial Reporting Standard 2 (IFRS 2)
Practical Law UK Glossary 2-204-1125 (Approx. 3 pages)
Glossary
International Financial Reporting Standard 2 (IFRS 2)
The International Financial Reporting Standard setting out how share-based payments should be accounted for.
UK companies which do not prepare their accounts using either of the following methods account for share-based payments according to section 26 of Financial Reporting Standard 102, which mirrors IFRS 2:
- A UK-adopted IFRS basis.