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Equity method and share-based payments

KPMG in the media: Silvan Loser & Thomas Wicki

In the November edition of the magazine "Zeitschrift für Internationale Rechnungslegung" Silvan Loser and Thomas Wicki demonstrate with a case study how share-based payments in affiliated companies should be presented in IFRS financial statements. Since the IFRS contain no recommendations on this practice, this has raised some questions.

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