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International Financial Reporting Standards (IFRS) are the modern framework of bookkeeping rules and a step towards improving the efficiency of the international capital market. This book explores what the adoption of IFRS entails for sectors like oil and gas industries, technology companies, UK public services, insurance, power, media, telecom industries, pharmaceutical, financial institutions, non-profit sectors, co-operatives and small and unlisted companies.
Today, companies with overseas operations feel the need to use equity-based compensation plans such as stock options to attract and retain skilled employees. By this means, employees receive a greater financial and psychological stake in the company’s success, while owners get the benefit of getting enhanced productivity and competitiveness from their employees. This book defends the need to give employees other forms of equity-based compensation plans as ...