ASCG IG 4 (IFRS) Equity-settled share-based payments with net settlement features: Accounting for cash compensation
How to order
The German Accounting Standards (GAS) can be purchased here in printed form or as a online database at Schaeffer-Poeschel publisher or can be purchased (individually for each standard) as a PDF file at Genios.
Status: Approved by the ASCG
The Implementation Guidance 4 (IFRS) was adopted by the IFRS Committee on 13 September 2017.