FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: On 12 January 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 8 Scope of IFRS 2. IFRIC 8 clarifies that the accounting standard International Financial Reporting Standard (IFRS) 2 Share-based Payment applies to arrangements where an entity makes share-based payments for apparently nil or inadequate consideration.
Polish: W dniu 12 stycznia 2006 r. Komitet ds. Interpretacji Międzynarodowej Sprawozdawczości Finansowej (IFRIC) opublikował Interpretację 8 Zakres MSSF 2; IFRIC 8 wyjaśnia, że Międzynarodowy Standard Sprawozdawczości Finansowej (MSSF) 2 Płatności w formie akcji własnych ma zastosowanie do transakcji, w których jednostka dokonuje płatności w formie akcji własnych w zamian za pozornie zerową lub nieodpowiednią zapłatę.
English: This raises the question of whether the IFRS applies in the absence of identifiable goods or services. That in turn raises a further question: if the entity has made a share-based payment and the identifiable consideration received (if any) appears to be less than the fair value of the share-based payment, does this situation indicate that goods or services have been received, even though they are not specifically identified, and therefore that IFRS 2 applies?
Portuguese: Tal suscita a questão da eventual aplicação da IFRS na ausência de bens ou serviços identificáveis, o que suscita, por sua vez, uma outra questão: caso a entidade tenha efectuado um pagamento com base em acções e a retribuição identificável recebida (caso exista) se afigure inferior ao justo valor desse pagamento, esta situação indica que os bens ou os serviços foram recebidos, mesmo que não tenham sido especificamente identificados, sendo, assim, aplicável à IFRS 2?
English: An entity shall apply this Interpretation for annual periods beginning on or after 1 May 2006. Earlier application is encouraged.
Portuguese: As entidades aplicarão a presente interpretação aos períodos anuais com início em ou após 1 de Maio de 2006, considerando-se aconselhável que a aplicação comece mais cedo.