IASB published amendments to IFRS 2 Share-based Payment

25 November 2014

The Exposure Draft brings together a collection of three proposed amendments to IFRS 2

The IASB published the Exposure Draft (ED) Classification and Measurement of Share-based Payment Transactions, detailing proposed amendments to IFRS 2 Share-based Payment. The ED will be open for public comment until 25 March 2015.

The proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on:

• The accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment
• The classification of share-based payment transactions with net settlement features
• The accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled

Press release

ED Classification and Measurement of Share-based Payment Transactions

 

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