Global Standards for the world economy

Thursday 08 December 2016

Banner graphic

Project news


The IFRS IC decided not to address the issue related to the classification of a share-based payment transaction in which the manner of settlement is contingent on a future event

 08 January 2010


The IFRIC received a request to clarify the classification and measurement of share-based payment transactions for which the manner of settlement is contingent on either:

  • a future event that is outside the control of both the entity and the counterparty; or
  • a future event that is within the control of the counterparty.

For more information, please click here.