employees and others providing similar services

Article ID: 1945
Last updated: 14 Feb, 2022

Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction in the same way as individuals who are regarded as employees for legal or tax purposes, or (c) the services rendered are similar to those rendered by employees. For example, the term encompasses all management personnel, ie those persons having authority and responsibility for planning, directing and controlling the activities of the entity, including non-executive directors.

(According to International Accounting Standards IFRS 2)

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Article ID: 1945
Last updated: 14 Feb, 2022
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Ngày đăng: 14 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 14 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
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