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The IFRS IC revisited the issue related to the classification of a share based payment transaction in which the manner of settlement is contingent on a future event

 15 May 2013


In the July 2012 meeting, the Interpretations Committee received an update on the issues that have been referred to the IASB and that have not yet been addressed. The Interpretations Committee asked the staff to update the analysis and perform further outreach on an issue regarding the classification of share-based payment transactions in which the manner of settlement is contingent on either:

  1. a future event that is outside the control of both the entity and the counterparty; or
  2. a future event that is within the control of the counterparty.

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