Brussels, 07/02/2005 (Agence Europe) - The Commission has adopted a regulation on the international accounting standard, IFRS 2. For the first time this makes it compulsory for companies quoted on the stock exchange to clearly indicated share-based payments in their accounts, including stock options for their personnel. Formerly, these operations did not figure in the accounts of companies. IFRS 2 just outlines the minimum elements to determine fair value on share-based payments. The...