Welcome to Censere Group
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Censere is a transaction support and value consulting group with extensive coverage across Asia Pacific. We combine our valuation, research and advisory skills to provide unique and comprehensive services to our clients.
Our clients range from SME's to multi-national corporations, banks, insurance companies, investment funds, financial advisers, audit firms and legal advisers - in fact, anyone who requires quality, independent advice.
We look forward to helping you achieve your objectives.
Feature Article
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Introduction to Employee Stock Options Valuation under IFRS 2
International Accounting Standards Board (IASB) has issued International Financial Reporting Standard 2 (IFRS 2) share-based Payment. It requires an entity to reflect in its profit or loss and the financial position the effects of shared-based payment transaction, which is defined as a transaction in which the entity receives goods or services as consideration for equity instruments of the entity or by incurring liabilities to the supplier of those goods or services for amounts that are based on the price (or value) of the entity's shares or other instruments of the entity. In other words, an entity is required to expense its share-based payments including employee share options (ESO).