Link with IFRS 2

Learning objectives

• Explain the link with IFRS 2 for the share-based payment category.L3

Normative references

• IAS 24 §17Key management personnel compensation is disclosed in total and for each of the following categories: short-term employee benefits, post-employment benefits, other long-term benefits, termination benefits and share-based payment.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• For the note on key management personnel compensation of Genêt SA, which has granted share options to its managers, an analyst puts forward four statements. Which one is wrong?L3