Global Standards for the world economy

Thursday 29 September 2016

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The IASB directed the staff to bring further analysis of the relevant requirements in IFRS to a future meeting of the IASB

 25 February 2014


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:

  1. Accounting for cash-settled share-based payment transactions that include a performance condition;
  2. Share-based payments in which the manner of settlement is contingent on future events;
  3. Share-based payments settled net of tax withholdings; and
  4. Modification of a share-based payment transaction from cash-settled to equity-settled.

Read more on the February IASB Update