IASB April 2009
24 April 2009
The Board considered several issues arising from drafting a standard resulting from the exposure draft Group Cash-settled Share-based Payment Transactions.
IASB December 2008
18 December 2008
The Board resumed its redeliberation of the exposure draft Group Cash-settled Share-based Payment Transactions published in December 2007
IASB September 2008
18 September 2008
The Board discussed issues relating to IFRS 2 that have arisen since its implementation and whether to add a project to the agenda.
IASB November 2007
13 November 2007
The Board discussed three possible approaches for finalising the IFRS 2 amendment Vesting Conditions and Cancellations in the light of issues that have arisen since the IFRS was issued. The three possible approaches are
IASB July 2007
17 July 2007
The Board continued its deliberations on the interaction between the proposed amendment to IFRS 2—Vesting Conditions and Cancellations and the determination of the grant date.
The definitions of grant date in IFRS 2 and SFAS 123 (revised 2004) are similar. However, the determination of whether a grant date has occurred may be interpreted differently in practice
IASB May 2007
16 May 2007
Amendment - Vesting Conditions and Cancellations
The Board continued its redeliberations of the proposed amendment to IFRS 2 Share-based Payment—Vesting Conditions and Cancellations.
IASB October 2006
18 October 2006
The Board continued its redeliberations on the responses to the Exposure Draft of proposed amendments to IFRS 2 Vesting Conditions and Cancellations.
The Board asked the staff to revise the proposed definition of vesting conditions to clarify the following points:
IASB July 2006
18 July 2006
The Board held a preliminary discussion of the comments received on the Exposure Draft of proposals to amend IFRS 2 Share-based Payment—Vesting Conditions and Cancellations.
The staff presented an analysis of the comments received in respect of vesting conditions and cancellations. The comments about transition requirements and consistency with SFAS 123 will be discussed at a future meeting.
IASB January 2007
25 January 2007
The Board continued its deliberations on the proposed Amendments to IFRS 2 Share-based Payment—Vesting Conditions and Cancellations.