IASB decide not to perform further research on the Share-based Payment project

O IASB decidiu não continuar a pesquisa sobre o projeto de pagamento baseado em ações.

At the May 2016 IASB Board meeting the update for and feedback on the research of the Share-based Payment project were discussed.

The papers prepared for the board meeting can be accessed here.

The IASB Update includes the discussion on this paper and can be accessed here.

IFRS 2 / CPC 10 - Pagamento Baseado em Ações

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Share-based Payment Project Summary now available

Share-based Payment—Sources of Accounting Complexity

The IASB tentatively decides to defer work on the Equity Method research project