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AASB 2 'share-based payment' requires an entity to report the effects of share based payment transactions on its financial performance and position, including expenses associated

AASB 2 'share-based payment' requires an entity to report the effects of share based payment transactions on its financial performance and position, including expenses associated with transactions in which share options are granted to employee. Explain the implications for the entity after the introduction of AASB 2 .

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