• In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997.
• In November 2006 the Board issued IFRS 8 Operating Segments to replace IAS 14.
1. IFRS 2 applies to all share-based payment transactions, which are defined as follows:
• Equity-settled, in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options)
• Cash-settled, in which the entity rece..
What is Taxable Event ?
(a) Taxable:- Liable to be taxed;subject to tax.
(b) Event: - A thing that happens or takes place, especially one of importance.
(Source :- Oxford Dictionary)
Taxable event:- A taxable event is any event or occurrence that results in a tax liability. Normally ..