What are the minimum factors required under IFRS 2 to be taken into account in option pricing

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What are the minimum factors required under IFRS 2 to be taken into account in option pricing models?
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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