Updated Deloitte Guide to IFRS 2 Share-based Payment
29 Jun 2007
The Deloitte IFRS Global Office has published a new 128-page IAS Plus Guide to IFRS 2 Share-based Payment 2007.
The guide not only explains the detailed provisions of IFRS 2 but also deals with its application in many practical situations. Because of the complexity and variety of share-based payment awards in practice, it is not always possible to be definitive as to what is the 'right' answer. However, in this guide Deloitte shares with you our approach to finding solutions that we believe are in accordance with the objective of the Standard. Click for links to other Deloitte IFRS Publications.
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When IFRS 2 was issued in 2004, the idea of recording an expense for share-based awards at their fair value in the income statement seemed to be revolutionary. Three years later, despite the ongoing arguments about 'increased volatility' in earnings, preparers and users are generally accustomed to the concept that when an entity grants a share-based award to its service-suppliers (employees and others), it should recognise an expense. The bigger challenges today lie with more practical concerns. To name just a few:
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