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1.2 Development of IFRS 2
1.3 Scope of the chapter and referencing convention
1.4 Overall approach of IFRS 2
1.4.1 Classification differences between IFRS 2 and IAS 32/IAS 39
2 The Objective and Scope of IFRS 2
2.2.2 Transactions within the scope of IFRS 2
2.2.2.A Transactions by shareholders and other group entities
2.2.2.B Transactions with employee benefit trusts and similar vehicles
2.2.2.C Transactions where the identifiable consideration received appears to be less than the consideration given
2.2.2.D ‘All employee’ share plans
2.2.2.E Vested transactions
2.2.3 Transactions not within the scope of IFRS 2
2.2.3.A Transactions with shareholders in their capacity as such
2.2.3.B Transfer of assets in group restructuring arrangements
2.2.3.C Business combinations
2.2.3.D Common control transactions and formation of joint ventures
2.2.3.E Transactions in the scope of IAS 32 and IAS 39
2.2.3.F Transactions in financial assets not in the scope of IAS 32 and IAS 39
2.2.4 Some practical applications of the scope requirements
2.2.4.A Remuneration in non-equity shares and put rights over equity shares
2.2.4.B Equity-settled award of subsidiary with put option against the parent – treatment in consolidated accounts of parent
2.2.4.C Increase in ownership interest with no change in number of shares held
2.2.4.D Awards for which the counterparty has paid ‘fair value’
2.2.4.E Cash bonus ...
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