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China Accounting Alert

  • The IASB has issued three amendments to IFRS 2 to eliminate diversity in practice in the classification and measurement of particular share-based payment transactions.
  • The amendments are narrow in scope and address specific areas of classification and measurement.
  • The effective date of the amendments is 1 January 2018. Entities are required to apply the amendments without restating prior periods, but retrospective application is permitted if they elect to adopt all three amendments and other criteria are met.

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