The IASB discussed four proposed amendments to IFRS 2 that had been recommended by the IFRS Interpretations Committee. These proposed amendments relate to the following:
- Accounting for cash-settled share-based payment transactions that include a performance condition;
- Share-based payments in which the manner of settlement is contingent on future events;
- Share-based payments settled net of tax withholdings; and
- Modification of a share-based payment transaction from cash-settled to equity-settled.
Read more on the February IASB Update.