ASCG IG 4 (IFRS) Equity-settled share-based payments with net settlement features: Accounting for cash compensation

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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.