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Saturday 19 April 2014

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


 Work in progress – Issues concluded by the IC and recommended for the IASB to action

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.

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