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Category Archives: Executive compensation
Fun with share-based payments
by John Hughes Although the basic principles of accounting for share-based payments are the same between IFRS and Canadian GAAP, there are (of course!) various technical differences. The most prominent may be for cash-settled awards, where IFRS requires accounting at … Continue reading →
Disclosing management compensation
by John Hughes One of the more prominent new disclosures coming to Canadian financial statements on adopting IFRS is the summarized information on compensation paid to key management personnel, required by IAS 24 Related Party Disclosures as follows: An … Continue reading →