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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