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Under IFRS 2,Share-based Payment,what approach is used to account for the transaction?
Accounting Period
A specific time frame for which financial information is reported, usually a fiscal year or quarter.
Accounting Cycle
The complete set of accounting procedures from recording transactions to preparing financial statements within a specific period.
Fiscal Period
A specific time period for which a company prepares financial statements, typically a year or quarter.
Adjusted Trial Balance
A list of all accounts and their final balances after adjustments, used to prepare financial statements.
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