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Keywords: IFRS 2
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2013) 21 (2): 178–190.
Published: 04 November 2013
...Denice Pretorius; Charl de Villiers Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB. Design...
