Global Standards for the world economy

Thursday 29 September 2016

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IFRS Interpretations Committee

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

Stage completed: November 2009

Deliberations

Stage completed: September 2013