FRED 72 'Draft amendments to FRS 102 - Interest rate benchmark reform' issued. Comments on FRED 72 closed on 20 September 2019. 12 July 2019 Consequential amendments as a result of Amendments to FRS 101 - 2018/19 Cycle The amendments take effect for periods beginning on or after 1 January...
IG5 For transactions with parties other than employees (and others providing similar services) that are measured by reference to the fair value of the equity instruments granted, paragraph 13 of FRS 102 requires the entity to measure that fair value at the date the entity obtains the ...