Global Standards for the world economy

Sunday 28 May 2017

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Share-based payment (IFRS 2)

Exposure Draft and Comment Letters


 Exposure draft and comment letters


In February 2006 the IASCF published an exposure draft for public comment, to amend IFRS 2 Share-based Payment to define vesting conditions and clarify the accounting treatment of cancellations by parties other than the entity.

The proposed amendment deals with two matters:

  • It proposes that vesting conditions should be restricted to service conditions and performance conditions. Vesting conditions are the conditions that an individual or an organisation must satisfy to receive an entity’s shares under a share-based payment arrangement.
  • he amendment also proposes that all cancellations, whether by the entity or by other parties, should receive the same accounting treatment.

Comment letters


The comment period ended on the 2 June 2006, the comment period is now closed.