Tax, Employment and Pensions
Mondaq Business Briefing › United Kingdom Law Articles in English (2003)
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Tax, Employment and Pensions
On 7 November 2002 the International Accounting Standards Board ("IASB") published "ED 2 Share Based Payments", an exposure draft setting out the recommended IASB accounting treatment of options, grants and share awards to employees. Comments are invited on various aspects of the exposure draf...
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