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The International Accounting Standards Board (Board) published an Exposure Draft detailing proposed amendments to IFRS 2 Share-based Payment.

The Exposure Draft Classification and Measurement of Share-based Payment Transactions brings together a collection of three proposed amendments to IFRS 2. These proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on:

  1. the accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment; 
  2. the classification of share-based payment transactions with net settlement features; and
  3. the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

The Exposure Draft was open for comment until 25 March 2015.

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