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To share or not to share – Is that the question paper?
Published on 25 Nov 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- background to IFRS transition
- AASB 2 Share-based Payments and ammendments.
Author profile
Sarah Inglis
Sarah is a Senior Manager in KPMG's Department of Professional Practice and a member of KPMG's international topic team on share-based payments. She has more than five years of experience in dealing with accounting for share-based payments across multiple industries under AIFRS. Over the last 5 years, Sarah has reviewed the remuneration report disclosures of share-based and other remuneration arrangements of companies ranging from ASX 100 to small listed companies. - Current at 25 November 2008
This was presented at Employee Share Plans and Share Option Plans in Times of Economic Uncertainty .
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Back to basics: Overview of the regime
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International issues: Dealing with multinationals
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What share and option plans are you likely to encounter in practice?
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Tax issues related to employers
Author(s): Andrew HUTTMaterials from this session:
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To share or not to share–Is that the question?
Author(s): Sarah INGLISMaterials from this session:
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Employee share plans and share option plans in times of economic uncertainty
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Payroll tax provisions relating to employee share schemes
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