Learning to share

Article Abstract:

The International Accounting Standards Board (IASB) issued a new accounting standard, International Financial Reporting Standards or IFRS 2, Share-based Payment, at the end of February 2004. A discussion on the salient features of the IFRS 2, which sets out financial reporting requirements for share-based payment transactions, is presented.

Reporting & Disclosure, International Accounting Standards Board, Financial statements

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Accountants must say no to marginalization

Article Abstract:

The accounting profession is commercial and relevant to corporate governance, but faces many constraints from disproportionate regulation and a rules-driven approach to standards. Accountants should work together to ensure that government policies do not marginalize their professional judgment and experience.

Management dynamics, Practice, Accountants

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