SHOW SECTIONS

Final stage

The Board examined why IFRS 2 Share-based Payments generated many application questions for the IFRS Interpretations Committee. Several of these resulted in narrow-scope amendments.

The Board completed its research and concluded that no further amendments to IFRS 2 are needed. The Board published a project summary in October 2018.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.