{"id":46594,"date":"2014-08-20T08:40:00","date_gmt":"2014-08-20T08:40:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=05bb435244a7d77f80dfef86aa20767e"},"modified":"2014-08-20T08:40:00","modified_gmt":"2014-08-20T08:40:00","slug":"partner-standard-to-ifrs-2-achieves-purpose","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=46594","title":{"rendered":"Partner standard to IFRS 2 achieves purpose"},"content":{"rendered":"<p>The Financial Accounting Foundation (FAF) has conducted a post-implementation review (PIR) of Financial Accounting Standards Board (FASB) Statement No. 123(R) &#8216;Share-Based Payment&#8217;. Statement 123(R) is is largely consistent with IFRS 2 &#8216;Share-Based Payment&#8217;. The review team notes in its final report that the standard achieves its purpose and &#8220;no standard-setting process recommendations resulted from our review&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Financial Accounting Foundation (FAF) has conducted a post-implementation review (PIR) of Financial Accounting Standards Board (FASB) Statement No. 123(R) &#8216;Share-Based Payment&#8217;. Statement 123(R) is is largely consistent with IFRS 2 &#8216;Share-Based Payment&#8217;. The review team notes in its final report that the standard achieves its purpose and &quot;no standard-setting process recommendations resulted from our review&quot;.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/46594"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=46594"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/46594\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=46594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=46594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=46594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}