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Saturday 13 February 2016

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IFRS 2 Share-based Payment

Share-based Payment: Classification and Measurement of Share-based Payment Transactions


Narrow-scope amendment


Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2 Share-based Payment)

At its November 2015 meeting, the IASB decided to finalise the three separate proposed amendments to IFRS 2 in the Exposure Draft Classification and Measurement of Share-based payment transactions subject to some clarifications. At its December 2015 the IASB confirmed that the due process steps have been completed on the project and therefore instructed the staff to commence balloting process for the amendments. The IASB plans to issue the final amendments to IFRS 2 in Q1 of 2016. The three amendments are:

 

Project
Effects of vesting conditions on the measurement of a cash-settled share-based payment
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
Classification of share-based payment transactions with net settlement features