IFRS 2

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Defined by IFRS 2 as a contract that gives the holder the right, but not the obligation, to
subscribe to the entity's shares at a fixed or determinable price for a specified period of time.
Share-based payment
Share option
Share split
Pre-emptive share right
Transcribed Image Text:Defined by IFRS 2 as a contract that gives the holder the right, but not the obligation, to subscribe to the entity's shares at a fixed or determinable price for a specified period of time. Share-based payment Share option Share split Pre-emptive share right
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