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並前往https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/2010/ifrs-2-transactions-in-which-the-manner-of-settlement-is-contingent-on-future-events-january-2010.pdf

IFRS 2 Share-based Payment (January 2010)

Transactions in which the manner of settlement is contingent on future events. The IFRIC received a request to clarify the classification and measurement of ...

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