IFRS 2: Share-based Payment
Accounting for share-based payment transactions, including stock options, RSUs, and similar instruments.
Pourquoi IFRS 2 est important
Option-pricing model inputs (volatility, expected term) are a recurring CAS 540 focus. For Canadian issuers, share-based comp disclosure is universally complex.
Référentiel: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IFRS 2 ?
Accounting for share-based payment transactions, including stock options, RSUs, and similar instruments.
Pourquoi IFRS 2 est-il important pour un audit ?
Option-pricing model inputs (volatility, expected term) are a recurring CAS 540 focus. For Canadian issuers, share-based comp disclosure is universally complex.
À quel référentiel appartient IFRS 2 ?
IFRS 2 relève de : International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Normes connexes — International Financial Reporting Standards (IFRS)
Voyez comment Auditus vérifie IFRS 2
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IFRS 2.