Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

• Business Forum May 2009: "AASB 2 To share or not to share - is that the question?", Sarah Inglis  
   
  What specific issues should Boards consider when communicating with shareholders and what can they do to increase shareholder understanding that often arises around equity-based compensation?
 
 

• Charter June 2009: "Dealing with falling markets", Sophie Sipidias CA 
   
  With falling markets, share-based payments may need some review. What are the implications?
 
 

• Charter September 2008: "To share or not to share – is that the question?", Sarah Inglis  
   
  Don’t underestimate the importance of communicating clearly to your shareholders the issue of equity remuneration.
 
 

• Charter June 2006: "Share-based rewards", Matt Adam-Smith CA and David Holland 
   
  Are share-based incentives still a good source of non-cash rewards for employees?
 
 

• Charter October 2004: "Moving Ahead on Disclosure Rules", Ellen Stoddart 
   
  An examination of key differences between AASB 1046 and AASB 2: ‘Director and Executive Disclosures’ (present) versus ‘Share-based Payment’ (future)
 
 

• Charter March 2003: "ED 106 meets ED 108", Ellen Stoddart 
   
  Director and executive disclosures