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Tuesday 02 September 2014

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Group cash-settled share-based payment transactions

Exposure draft and comment letters


Exposure draft and comment letters


In December 2007 the International Accounting Standards Board published an  exposure draft  to amend IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions.

This exposure draft contains proposals by the International Accounting Standards Board to amend IFRS 2 Share-based Payment and IFRIC 11 IFRS 2—Group and Treasury Share Transactions.

Comment Letters

Comments were due by 17 March 2008, the comment period is now closed.

To view all comment letters click here.