Welcome to the website of the IFRS Foundation and the IASB

Sunday 24 July 2016

Banner graphic

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


 Completed work—Classification and Measurement of Share-based Payment Transactions (proposed amendments to IFRS 2 Share-based Payment)

IFRS 2 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

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.