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Effects of vesting conditions on the measurement of a cash-settled share-based payment


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

IFRS 2 Share-based Payment: Effects of vesting conditions on the measurement of a cash-settled share-based payment

The objective of this project is to clarify the measurement of cash-settled share-based payment transactions that include non-market performance vesting conditions.

Project stages

Stage completed: 25 November 2014