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Wednesday 01 October 2014

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The Interpretations Committee tentatively decided to recommend amendments to IFRS 2 to address the diversity in practice

 13 March 2013


In the July 2012 meeting, the Interpretations Committee received an update on the issues that have been referred to the IASB but have not yet been addressed. The Interpretations Committee asked the staff to update the analysis and perform further outreach on an issue of the accounting for a modification of a share-based payment arrangement with employees that changes its classification from cash-settled to equity-settled. The request received by the Interpretations Committee asked for clarification on how to account for a share-based payment award in situations in which a cash-settled award is cancelled and is replaced by a new equity-settled award and the replacement award has a higher fair value than the original award.

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