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in the scope of IFRS 2 or not?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › in the scope of IFRS 2 or not?

  • This topic has 1 reply, 2 voices, and was last updated 12 months ago by Stephen Widberg.
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  • August 20, 2021 at 12:00 pm #632325
    Noah098
    • Topics: 936
    • Replies: 352
    • ☆☆☆☆☆

    sir the Examples of cash-settled share-based payment transactions included in my study text include:

    the right to shares that are redeemable, thus entitling the holder to a future payment of cash.

    however a technical article states that buy back of shares are not in the scope of IFRS 2. however the example mention in my study text is exactly that of buyback of shares.

    Where am i going wrong? How are the two any different?

    August 21, 2021 at 7:30 am #632376
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2563
    • ☆☆☆☆☆

    Buying back shares is not an IFRS 2 issue.

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