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What is IFRS 2 share-based payment accounting?

7 min read

What is IFRS 2 share-based payment accounting?

When an award is tied to the company’s equity, there is no such thing as a free lunch: the economic cost of the award must be recognised in the financial statements. Cue IFRS 2. What's IFRS 2? International Financial Reporting Standard 2 (IFRS 2)...

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Why pay transparency matters for compensation, retention and trust

6 min read

Why pay transparency matters for compensation, retention and trust

We know that providing a livable wage, as well as compensation and benefits packages that are aligned with the needs of employees, can help improve...

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Hand arranging nine wooden round blocks on a green textured surface

5 min read

What is fair value and how to calculate it

In simple terms, fair value is what something would sell for in a fair, well-informed deal today.

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