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Sunday 23 November 2014

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IFRS Interpretations Committee

Share-based Payment: Modification of a share-based payment from cash settled to equity settled


 Narrow-scope amendment – Classification and Measurement of Share-based Payment Transactions (proposed amendments to IFRS 2 Share-based Payment)

IFRS 2 Share-based Payment: Modification of a share-based payment from cash-settled to equity-settled

The objective of the project is to clarify the accounting for a modification of a share-based payment arrangement that changes its classification from cash-settled to equity-settled.

Project stages

Deliberations

Expected completion date: Q4 2014