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Sunday 21 December 2014

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Timing of the recognition of intercompany recharges

Share-based Payment: Timing of the recognition of intercompany recharges


 IFRS Interpretations Committee Agenda Decision

IFRS 2 Share-based Payment: Timing of the recognition of intercompany recharges

In January 2013, the IFRS Interpretations Committee (the Interpretations Committee) discussed a request for clarification about IFRS 2 Share-based Payments. The submission related to intragroup recharges made in respect of share-based transactions. The question that the submitter asked was-when should the liability for the intragroup recharge transaction be recognised in the financial statements of the subsidiary- at the date of grant of the award or at the date of exercise of the award?

Project stages

Deliberations

Tentative agenda decision was published January 2013 IFRIC Update and was out for comment until 4 April 2013.
With confirmation of the agenda decision at the May 2013 meeting, this project is now closed.