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Wednesday 05 August 2015

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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)

The IASB decided to expose together three separate proposed amendments to IFRS 2 in the Exposure Draft Classification and Measurement of Share-based payment transactions.  At its July 2015 meeting, the Interpretations Committee was presented with a summary and an analysis of the 70 comment letters received on the Exposure Draft. The Interpretations Committee decided to propose that the IASB should finalise the proposed amendments, subject to some revisions to the proposed wording. The three proposed 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

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