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Friday 31 October 2014

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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.

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