Welcome to the website of the IFRS Foundation and the IASB

Friday 31 July 2015

Banner graphic

Share-based Payment

Share-based Payment

 Share-based Payment

Project objective

During the 2011 Agenda Consultation, mixed views were expressed on how effective IFRS 2 had been in practice. Many respondents commented on the Standard’s complexity. It has also attracted a large number of interpretation requests.

The objective of the project is to identify the most common areas of complexity and—whenever possible—their main causes. To achieve this, the project will identify and explore main application issues that arise in practice.

The initial output of the Research Project is expected to be a paper, which would enable respondents to the 2015 Agenda Consultation to consider whether the IASB should do more on this subject.

Project stages


  • Research of main application issues
  • Outreach with investors and accounting firms

/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }