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IFRIC - Scope of SIC 12

Description

The amendmnet to the  interpretation clarifies that equity compensation plans are included within the scope of SIC-12. At the same time other long-term employee benefit plans are excluded from the scope of SIC-12. The EFRAG comment letter to the IASB was issued in September 2004 and the endorsemnt advice to the EC in January 2005.

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