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Monday 02 March 2015

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Share-based Payment

 Share-based Payment

Project objective

There are mixed views on how effective IFRS 2 Share-based Payment 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.

Project stages


  • Research of main application issues