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Tuesday 02 September 2014

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Share‑based Payment: Accounting for cash-settled share-based payment transactions that include a performance condition


 Narrow-scope amendment – Clarifications of Classification and Measurement of Share-based Payment Transactions (proposed amendments to IFRS 2 Share-based Payment)

IFRS 2 Share-based Payment: Measurement of cash-settled share-based payment transactions that include a performance condition

The Interpretations Committee received a request to clarify the measurement of cash-settled share-based payment transactions that include a performance condition.

Project stages

Deliberations

Expected completion date: Q4 2014