[PDF] ias-02.pdf La norme IAS 2 pré

How should I read IAS 2?

All the paragraphs have equal authority but retain the IASCformat of the Standard when it was adopted by the IASB. IAS 2 should be read in thecontext of its objective and the Basis for Conclusions, the Preface to IFRS Standards andthe Conceptual Framework for Financial Reporting.

When was IAS 2 revised?

In December 2003 the Board issued a revised IAS 2 as part of its initial agenda oftechnical projects. The revised IAS 2 also incorporated the guidance contained in arelated Interpretation (SIC-1 Consistency—Different Cost Formulas for Inventories).

How does the nature of a condition affect IFRS 2?

Under IFRS 2, the nature of the condition (i.e., vesting or non-vesting, service,performance, market or non-market) affects the timing of when the expense isrecognised and, in some cases, the measurement of the expense.

What are IFRS 2 requirements?

IFRS 2 provides requirements in respect of transactionssettled in the equity of either the entity or the parent, as well as cash-settledtransactions that are settled by a group entity other than the entity receivingthe goods or services. parent might decide to grant equity-settled awards to employees of itssubsidiary.