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Thursday 27 November 2014

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Classification of share-based payment transactions with net settlement features


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

IFRS 2 Share-based Payment: Classification of share-based payment transactions with net settlement features

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

Stage completed: 25 November 2014