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Published on 25 Nov 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
background to IFRS transition
AASB 2 Share-based Payments and ammendments.
Sarah Inglis is a Senior Manager in KPMG's Department of Professional Practice and a member of KPMG's international
topic team on share-based payments. She has more than 5 years of experience in dealing with accounting for share-based
payments across multiple industries under AIFRS. Over the last 5 years, Sarah has reviewed the remuneration report
disclosures of share-based and other remuneration arrangements of companies ranging from ASX 100 to small listed
companies. Current at 25 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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