Taxing GAAP and IFRS
Chapter 5SHARE-BASED PAYMENTS
5.1Applicable Accounting Standards
Irish GAAP: FRS20IFRS: IFRS2
5.2Introduction
Section 48(1)(c) Finance Act 2005 inserted a new subsection, section 81(2)(n) ...
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.