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Read the relevant BCs in IFRS 2, paragraphs BC222 through BC237B. Why does IFRS not allow a reduction in costs of a share-based award when
Read the relevant BCs in IFRS 2, paragraphs BC222 through BC237B.
- Why does IFRS not allow a reduction in costs of a share-based award when there is a modification of terms?
- Do you agree with this reasoning?
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Business Law
Authors: Henry Cheeseman
10th Edition
0134728785, 978-0134728780
