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In this newsletter, we look at the following topics:
Beginners' guide to share-based payments and stock option repricings (modifications): benefits and accounting implications
Companies have been using shares, options and bonuses based on movements in the share price for many years to pay employees and to acquire goods and services. HKFRS 2 sets out guidelines on how to measure and account for all forms of share-based payment.
This newsletter is divided into two parts:
- It explores the why's and wherefore's of share-based payments and gives an overview of the accounting; and
- It provides a further insight of stock option repricings and modifications with a focus on both their benefits and their accounting implications.
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Read more by downloading our HKFRS News - Feb 2009 (pdf file, 119KB) for your reference.
Note: HKFRS has converged with IFRS effective from 1 January 2005. Contents contained in this newsletter are relevant to both HKFRS preparers and IFRS preparers.
Other Issues of HKFRS News
Accounting and Listing Rules Updates
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