IFRS 2 definition

IFRS 2 means International Financial Reporting Standards 2.
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IFRS 2 means IFRS 2 – Share-based Payments; “IFRS 3” means IFRS 3 – Business Combinations; “IFRS 9” means IFRS 9 – Financial Instruments; “IMF” means the International Monetary Fund;
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IFRS 2 means International Financial Reporting Standards 2. “Intermediary” has the meaning set forth on page 5. “Kanellitsas Agreement” has the meaning set forth on page 33. “KPIs” has the meaning set forth on page 28.
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Examples of IFRS 2 in a sentence

  • Fair value for measurement or disclosure purposes in these financial statements is determined on such a basis, except for transactions related to share-based payments that are within the scope of IFRS 2, lease operations that are within the scope of IFRS 16, and measurements with similarities to fair value but are not fair value such as net realizable value in IAS 2 or the value in use in IAS 36.

  • The following Standards and Interpretations were required to be applied by Sovello for the first time in 2008: Amendments to IAS 39 and IFRS 7 Reclassification of Financial Instruments IFRIC 11 IFRS 2 — Group and Treasury Share Transactions IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.

  • As ▇▇▇▇▇▇▇▇ does not meet the definition of a business as defined in IFRS 3 — Business Combinations (“IFRS 3”), the acquisition is not within the scope of IFRS 3 and is accounted for as a share-based payment transaction in accordance with IFRS 2 — Share-based Payments (“IFRS 2”).

  • Fair value for measurement or disclosure purposes in these financial statements is determined on such a basis, except for transactions related to share-based payments that are within the scope of IFRS 2, lease operations that are within the scope of IAS 17, and measurements with similarities to fair value but are not fair value such as net realizable value in IAS 2 or the value in use in IAS 36.

  • The consideration paid was determined as equity-settled share- based payments under IFRS 2, at the fair value of the equity of the Company issued to the shareholders of Just Healthy on the date of closing as noted above.

  • However, since the transaction is accounted for under IFRS 2 and the outcome of fair value measurement represents a ‘bargain’ and not an ‘expense’, this does not qualify as a share-based payment for the services received by IGI in connection with the transaction.

  • It has been determined that the Company is not a business under IFRS, hence the transaction is accounted for within the scope of IFRS 2 (“Share-based payment”).

  • In accordance with IFRS 2, the modification date fair value of these original vested unapproved options has been measured and the options have been reclassified from equity to liabilities with the incremental fair value of £900 recognized as incremental share-based compensation expense.

  • Under IFRS 2, the transaction is measured at the fair value of the common shares deemed to have been issued by IGI for the ownership interest in Pubco to be the same as if the transaction had taken the legal form of IGI acquiring 100% of ▇▇▇▇▇▇▇▇.

  • Under IFRS 2, this excess amount is recognized as a loss on the statement of profit or loss (refer to Note (aa)).