Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/25938| Title: | Accounting for share based payments according to TFRS-2 |
| Other Titles: | Hisse bazli odemelerin TFRS-2 standardina gore muhasebelestirilmesi |
| Authors: | Yilmaz, Erdal |
| Keywords: | Accounting -- Turkey Stock transfer Financial statements -- Standards Capital stock |
| Issue Date: | 2015 |
| Publisher: | Ahmet Gökgöz |
| Citation: | Yilmaz, E. (2015). Accounting for share based payments according to TFRS-2. Journal of Accounting, Finance and Auditing Studies, 1(1), 5-20. |
| Abstract: | TFRS-2 Share-Based Payment in accounting for all sharebased payment transactions including equity-settled share-based payment transactions, cash-settled sharebased payment transactions, and transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments. In this study, scope of standard and how it is practised is explained and we also cited the examples of the booking records in conformity with the Standard. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/25938 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| JAFAS, 1(1) - A1.pdf | 399.36 kB | Adobe PDF | View/Open |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.