International Financial Reporting Standard 2 Share-based Payment OBJECTIVE 1 The objective of this IFRS is to specify the financial reporting by an.

Accounting for cash-settled share-based payment transactions that include a performance condition Share-based payments in which the manner of settlement is contingent on future events Share-based payments settled net of tax withholdings Modification of share-based payment transactions from cash-settled to equity-settled. See Legal for additional copyright and other legal information. No decisions were made. See Legal for additional copyright and other legal information. In these cases, which are deemed to include employee share options, the fair value of the equity instruments granted should be measured.

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IASB introduced amendments to IFRS 2 related to the classification and measurement of share‑based payment transactions 1 Why has this amendment been issued? The International Accounting Standards Board (IASB) and the IFRS Interpretations.

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Navigation Share based payments. Accounting for cash-settled share-based payment transactions that include a performance condition Share-based payments in which the manner of settlement is contingent on future events Share-based payments settled net of tax withholdings Modification of share-based payment transactions from cash-settled to equity-settled.

Current status of the project This project has been completed. IFRS 2 — Classification and measurement of share-based payment transactions — Comment letter analysis 14 Jul The Committee discussed issues that had been raised in comment letters on the exposure draft published in November that proposed three amendments to IFRS 2. IFRS 2 — Cash-settled share-based payment transactions that include a performance condition 11 Sep The Committee discussed a request to clarify the accounting for cash-settled share-based payment transactions that include a performance condition.

IFRS 2 — Modification of a share-based payment transaction from cash-settled to equity-settled 12 Mar The IFRS Interpretations Committee discussed how to measure and account for a share-based payment in situations in which a cash-settled award is cancelled and is replaced by a new equity-settled award and the replacement award has a higher fair value than the original award.

In these cases, which are deemed to include employee share options, the fair value of the equity instruments granted should be measured. IFRS 2 defines a share-based payment as a transaction in which the entity receives or acquires goods or services either as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity's shares or other equity instruments of the entity.

The accounting requirements for the share-based payment depend on how the transaction will be settled, i. IFRS 2 contains considerable guidance dealing with application and implementation.

However, as there is no single model for estimating the fair value of share-based payment or consensus for quantifying unique features of share-based payments in valuation models, considerable judgement will still be an essential ingredient in the valuation process. See Legal for additional copyright and other legal information. DTTL and each of its member firms are legally separate and independent entities. These words serve as exceptions.

Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.