Welcome to the website of the IFRS Foundation and the IASB

Sunday 23 November 2014

Banner graphic

Share-based Payment

Share-based Payment


 Share-based payments


There are mixed views on how effective IFRS 2 Share Based Payments has been in practice. Although we have an IFRS that seems to work well, it also attracts a disproportionate number of interpretation requests. We need to undertake some basic research before we are ready to think about reviewing IFRS 2.

This page will be updated once staff has been assigned to this project.