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Thursday 17 April 2014

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Share-based Payment: Accounting for share based payment transactions in which the manner of settlement is contingent on a future event that is within the control of the counterparty


  IFRS Interpretations Committee agenda decision

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 within the control of 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 an uncertain future event that is within the control of the counterparty.

Project stages

Deliberations

Expected completion date: TBD