KHÁI QUÁT VỀ IFRS-02 VÀ KHẢ NĂNG ÁP DỤNG TẠI VIỆT NAM

Abstract

The development of the stock market has made corporate stocks more versatile. Stocks are now not only a tool for enterprises to raise capital but also a tool for them to pay suppliers or reward employees effectively. IFRS-02 is a standard issued to provide regulations and guidance to help accountants at enterprises record
and measure transactions using stocks or the value of corporate stocks to pay suppliers or employees. This article summarizes the development, scope, recognition and measurement of IFRS-02 to help readers have better knowledge about this standard, and at the same time, give some comments on the applicability of
this standard to Vietnamese enterprises.