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  2. General FAQs about shares and equity

IFRS reporting requirements for share schemes

Recent changes under IFRS 102, have made it compulsory that share schemes are accounted for with increased disclosure (in accordance with Section 26 of IFRS 102).

This is a technical requirement that is best carried out by your accountant as part of the annual accounts process to ensure that it is done correctly.

You may wish to provide them with access to the platform in order to facilitate their work in this regard.


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