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6 . La comptabilisation de la r mun ration base d actions aux membres du personnel d une entreprise ( IFRS 2 ) exige de
La comptabilisation de la rmunration base dactions aux membres du personnel dune entreprise IFRS exige de dterminer la juste valeur de loption au moment de son octroi. Les modles dvaluation gnralement utiliss font intervenir plusieurs paramtres Citezen au moins trois.
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