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: