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Share-based payments

Background

This project involves developing a standard on all aspects of accounting for share-based payments to employees (including employee stock options), suppliers, creditors, and others. This project will result in a new standard providing guidance in this area. Before this project was started, there was no existing IFRS addressing recognition and measurement, although the then current version of IAS 19 Employee Benefits (1998) required some disclosures.

 

Current status of the project

This project has been completed. IFRS 2 Share-based Payment was issued in February 2004.

 

Project milestones

DateDevelopmentComments
July 2000 G4+1 Discussion Paper Accounting for Share-Based Payments published Comment deadline 31 October 2000
20 September 2001 IASB invites comments on G4+1 Discussion Paper Comment deadline 15 December 2001
7 November 2002 Exposure Draft ED 2 Share-Based Payment published Comment deadline 7 March 2003
19 February 2004 IFRS 2 Share-based Payment issued Effective for annual periods beginning on or after 1 January 2005