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Saturday 26 July 2014

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IFRS 2 Share-based Payment

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


Narrow-scope amendment


Clarifications of 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 Clarifications of 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
Measurement of cash-settled share-based payment transactions that include a performance condition
Modification of a share-based payment from cash-settled to equity settled
Share-based payments settled net of tax withholdings