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Friday 24 October 2014

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IFRS Interpretations Committee

Share-based Payment: Accounting for share based payment transactions in which the manner of settlement is contingent on future events


 Issues rejected-Issues considered but transferred to the IASB

IFRS 2 Share-based Payment: Accounting for share-based payment transactions in which the manner of settlement is contingent on a future event that is outside the control of both the entity and the counterparty

The objective of the project is to clarify the classification of a share-based payment transaction in which the manner of settlement is contingent on a future event that is outside the control of both the entity and the counterparty.

Project stages

Deliberations

Completed