IFRS 2 definition

IFRS 2 means International Financial Reporting Standards 2.
Sample 1Sample 2Sample 3
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.
Sample 1
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;
Sample 1

Examples of IFRS 2 in a sentence

  • The Group recognizes compensation expense relating to share-based payments in net profit using a fair-value measurement method in accordance with IFRS 2, Share-Based Payment.

  • The Group recognizes compensation expense relating to share-based payments in net profit using fair-value in accordance with IFRS 2, Share-Based Payment.

  • IFRS 2 clarifies the classification and measurement of share-based payment transactions.

  • Amendments to IFRS 2 – Classification and Measurement of Share-Based Payment Transactions:On June 20, 2016, the IASB issued amendments to IFRS 2, Share-Based Payment, clarifying how to account for certain types of share-based payment transactions.

  • Option-based awards represent the cost to the group of senior management and directors’ participation in the incentive stock option plan, as measured by the fair value of instruments granted accounted for in accordance with IFRS 2, Share-based Payment.

  • Under IFRS 2 - Share-based Payments, stock options are accounted for by the fair value method of accounting.

  • The Company records only those deferred tax assets that it believes will be probable, that sufficient future taxable profit will be available to recover those assets.Under IFRS 2 - Share-based Payments, stock options are accounted for by the fair value method of accounting.

  • The Company has elected not to apply IFRS 2 to awards that vested prior to September 1, 2010.

  • IFRS 2 does not allow straight-line amortization of share-based payments related to stock options granted with a graded vesting schedule.

  • IFRS 2 is effective for annual reporting periods beginning on or after January 1, 2018, with early adoption permitted.

Related to IFRS 2

  • IFR means the symbol used to designate the instrument flight rules;

  • IFRS means International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • UK GAAP means generally accepted accounting principles in the United Kingdom.

  • PRC GAAP means the generally accepted accounting principles of the PRC.

  • IASB means the International Accounting Standards Board;

  • U.S. GAAP means United States generally accepted accounting principles.

  • Brazilian GAAP means the generally accepted accounting practices adopted in Brazil determined in accordance with the Brazilian corporate law.

  • Financial Regulations means regulations made under section 21 of the Act;

  • EU means the European Union.

  • Rule 15c2-12 means Rule 15c2-12 under the Securities Exchange Act of 1934, as amended through the date of this Undertaking, including any official interpretations thereof.

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • EU GDPR means Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC.

  • Short-Term Resource Procurement Target means, for Delivery Years through May 31, 2018, as to the PJM Region, for purposes of the Base Residual Auction, 2.5% of the PJM Region Reliability Requirement determined for such Base Residual Auction, for purposes of the First Incremental Auction, 2% of the of the PJM Region Reliability Requirement as calculated at the time of the Base Residual Auction; and, for purposes of the Second Incremental Auction, 1.5% of the of the PJM Region Reliability Requirement as calculated at the time of the Base Residual Auction; and, as to any Zone, an allocation of the PJM Region Short-Term Resource Procurement Target based on the Preliminary Zonal Forecast Peak Load, reduced by the amount of load served under the FRR Alternative. For any LDA, the LDA Short-Term Resource Procurement Target shall be the sum of the Short-Term Resource Procurement Targets of all Zones in the LDA.

  • SEBI Regulations means the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 together with the circulars issued thereunder, including any statutory modification(s) or re-enactment(s) thereof for the time being in force.

  • Support Terms means the detailed description of the applicable Support Services as specified at xxxxx://xxx.xxx.xxx/corp/legal/.

  • High Quality Short-Term Debt Instrument means any instrument having a maturity at issuance of less than 366 days and which is rated in one of the highest two rating categories by a Nationally Recognized Statistical Rating Agency (Moody’s and S&P).

  • TFEU means the Treaty on the Functioning of the European Union;

  • Canadian GAAP means Generally Accepted Accounting Principles as provided in the Handbook of the Canadian Institute of Chartered Accountants.

  • High Quality Short-Term Debt Instruments means any instrument that has a maturity at issuance of less that 366 days and that is rated in one of the two highest rating categories by a Nationally Recognized Statistical Rating Organization.

  • Fixed GAAP Terms means (a) the definitions of the terms “Capitalized Lease Obligation,” “Consolidated Interest Expense,” “Consolidated Net Income,” “Consolidated Net Tangible Assets,” “Consolidated Total Assets,” “Consolidated Senior Secured Net Debt Ratio,” “Consolidated Total Net Debt Ratio,” “Consolidated Total Indebtedness,” “Consolidated EBITDA” and “Indebtedness,” (b) all defined terms in this Indenture to the extent used in or relating to any of the foregoing definitions, and all ratios and computations based on any of the foregoing definitions, and (c) any other term or provision of this Indenture or the Notes that, at the Issuer’s election, may be specified by the Issuer by written notice to the Trustee from time to time; provided that the Issuer may elect to remove any term from constituting a Fixed GAAP Term.

  • BIS means specifications of Bureau of Indian Standards (BIS);

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • SEBI Listing Regulations means SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended

  • GDPR means the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation).

  • Dry weight basis means 100 percent solids (i.e. zero percent moisture).

  • Foreign Financial Regulatory Authority shall have the meaning given by Section 2(a)(50) of the 0000 Xxx.