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ASB issues UITF Abstract 44 'FRS 20 (IFRS 2) - Group and Treasury Share Transactions'
This information sheet reports the issue of UITF Abstract 44 ‘FRS 20 (IFRS 2) – Group and Treasury Share Transactions’, which has the effect of implementing IFRIC Interpretation 11. The abstract addresses whether certain share-based payment transactions, including transactions in which a supplier to a subsidiary is provided with equity instruments of the parent, should be accounted for as cash-settled or equity-settled.
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