FRED 61Draft amendments to FRS 102 –Share-based payment transactions with cash alternativesissued Comment period now closed. 16 July 2015 Amendments to FRS 102:The Financial Reporting Standard applicable in the UK and Republic of Ireland- Small entities and other minor amendments ...
• Requires an entity to recognise share- based payment transactions, including transactions with employees or other parties to be settled in cash, other assets or equity instruments of the entity (FRS 102.IN3, 102.1). • Equity-settled share-based payment transactions - Requires an entity ...