Welcome to the website of the IFRS Foundation and the IASB

Saturday 01 November 2014

Banner graphic

Share-based payments settled net of tax withholdings

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


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

IFRS 2 Share-based Payment: Share-based payments 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: Q4 2014