Written by: Barbora Choi on Mon May 05
IFRS 2 Share-based Payment
Share-based transaction is a transaction in which the entity receives goods or services from the supplier of those (including an employee) in a share‑based payment arrangement.
"Time is what we want most but what we use worst." William Penn
Short & Simple (aka easy to understand) was the usual request from my manager back in my audit days.
It could have been anything - a working paper, a balance sheet analysis, an excel table - "the how" was as important as "the what".
That is how I learned to craft accounting topics in a simple manner - whenever possible and appropriate.
With that said, enjoy the glimpse into the IFRS 2 Share-based Payment in the slideshow ⏩.
