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Friday 28 November 2014

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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 a collection of three proposed amendments to IFRS 2 in the Exposure Draft Classification and Measurement of Share-based payment transactions.  These proposed amendments were tentatively approved by the Interpretations Committee at previous meetings. These three issues 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