Món này em chưa rõ nó là cái gì, nhưng bác Bonggon nhắc thì em post thôi ( nghiên cứu sau )
Objective 1. The objective of this IFRS is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to employees.
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