Global Standards for the world economy

Wednesday 28 September 2016

Banner graphic

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 Board 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 Board 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 Board issued the final amendments to IFRS 2 in June 2016, available using the link on the right hand side. The project pages for the three amendments are:


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