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Thursday 24 April 2014

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IFRS Interpretations Committee

Share-based Payment: Share based payment awards settled net of tax withholdings


 Work in progress

IFRS 2 Share-based Payment: Share based payment awards settled net of tax withholdings

The objective of the project is to clarify the classification of a share based payment transaction with a net settlement feature in which the entity withholds a specified portion of the equity instruments that would otherwise be issued to the counterparty upon exercise (or vesting) of the share based payment transaction.

Project stages

Deliberations

Expected completion date: not yet determined