Page 6 - Finac1 Test 2 slides - 4. Share-based Payment (IFRS 2)
P. 6

SHARE-BASED PAYMENT





            Prescribed Study Material






            • IFRS 2 Share-based Payment.



            • FRG 2 Accounting for Black Economic


                Empowerment (BEE) Transactions (Included in the

                SAICA Handbook (Audit Standards; SAICA and IRBA


                Content).



            • Chapter on share-based payment in Descriptive


                Accounting, 20th edition.

















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