Corporation Tax, Finance Act 2010

16.6Share-Based Payments – IFRS 2 Under IFRS there is a requirement to recognise as an expense the fair value of share-based payments for goods and services. IFRS 2 introduces a requirement to ca...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.