Welcome to the website of the IFRS Foundation and the IASB

Sunday 14 February 2016

Banner graphic

Project news


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