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Comment: Classification and measurement of share-based payment transactions

Grant Thornton International Ltd is pleased to comment on the International Accounting Standards Board's (the Board) ED/2014/5 Classification and Measurement of Share-based Payment Transactions - Proposed amendments to IFRS 2 (the ED). We have considered the ED, as well as the accompanying draft Basis for Conclusions. We agree with the ED's proposals. The proposals are pragmatic and will provide clarity in three areas that are not specifically addressed in IFRS 2 at present.

We also note that IFRS 2 has been amended a number of times since its publication and appears to generate a disproportionate number of interpretation requests. We therefore welcome the fact that the Board has initiated a research project that may lead to a broader review in due course.

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