![]() The accounting requirements for the share-based payment depend on how the transaction will be settled, that is, by the issuance of (a) equity, (b) cash, or (c) equity or cash. Definition of share-based paymentĪ share-based payment is a transaction in which the entity receives goods or services either as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity's shares or other equity instruments of the entity. You will find a four-page summary of IFRS 2 in a special edition of our IAS Plus newsletter (PDF 49k). Summary of IFRS 2 Special edition of our IAS Plus newsletter IASB invites comments on G4+1 Discussion Paper Accounting for Share-Based PaymentsĮxposure Draft ED 2 Share-Based Payment publishedĮffective for annual periods beginning on or after 1 January 2005Įxposure Draft Vesting Conditions and Cancellations publishedĪmended by Vesting Conditions and Cancellations (Amendments to IFRS 2)Įffective for annual periods beginning on or after 1 January 2009Īmended by Improvements to IFRSs (scope of IFRS 2 and revised IFRS 3)Įffective for annual periods beginning on or after 1 July 2009Īmended by Group Cash-settled Share-based Payment TransactionsĮffective for annual periods beginning on or after 1 January 2010Īmended by Annual Improvements to IFRSs 2010–2012 Cycle (definition of vesting condition)Įffective for annual periods beginning on or after 1 July 2014Īmended by Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)Įffective for annual periods beginning on or after 1 January 2018 G4+1 Discussion Paper Accounting for Share-Based Payments published
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