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Tuesday 23 May 2017

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Exposure Draft [November 2014]

Exposure Draft [November 2014]

Exposure Draft and Comment letters

The International Accounting Standards Board (IASB) today published an Exposure Draft detailing proposed amendments to IFRS 2 Share-based Payment.

The Exposure Draft Classification and Measurement of Share-based Payment Transactions brings together a collection of three proposed amendments to IFRS 2. These proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on:

  1. the accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment; 
  2. the classification of share-based payment transactions with net settlement features; and
  3. 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.

Comment letters

View the Comment letters.


Due process documents
Exposure Draft Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2) [PDF]
公開草案 株式に基づく報酬取引の分類及び測定 IFRS第2号の修正案 (Japanese) [PDF]
Exposé-sondage: Classement et évaluation des transactions dont le paiement est fondé sur des actions (projet de modification d’IFRS 2) (French) [PDF]
(Date limite de réception des commentaires : le 25 mars 2015)
Proyecto de Norma: Clasificación y Medición de Transacciones con Pagos basados en Acciones (Modificaciones propuestas a la NIIF 2) (Spanish) [PDF]
(Recepción de comentarios hasta el 25 de marzo de 2015)

Related information



Michael Stewart
Director of Implementation Activities, IASB
Telephone: +44 (0)20 7246 6922


Denise Durant
Technical Manager, IASB
Telephone: +44 (0)20 7246 6469