Welcome to the website of the IFRS Foundation and the IASB

Sunday 26 October 2014

Banner graphic

IFRS Interpretations Committee

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


 Narrow-scope amendments

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