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IFRS 2 — Issues related to IFRS 2

Background

An IASB project to consider various issues that have arisen since IFRS 2 Share-based Payment was issued in 2004. The objective of this project is to discuss and decide whether (and if so, how) the issues identified should be addressed: including amending the principles of IFRS 2, considered as part of the annual improvements process, as distinct amendments to IFRS 2 or other standards, or referred for consideration in other projects.

 

Current status of the project

This project is currently on hold. The Board continues to monitor issues arising in relation to IFRS 2.

 

Related Discussions

  • IFRS 2 — Share-based payment awards settled net of tax withholdings

  • Mar 12, 2013

  • The IFRS Interpretations Committee discussed how to classify a share-based payment transaction in which the entity withholds a specified portion of the shares that would otherwise be issued to the counterparty upon exercise (or vesting) of the share-based payment award in order to settle the counterparty’s tax obligation.

  • IFRS 2 – Vesting and non-vesting conditions

  • Mar 10, 2011

  • In response to a request from the IASB, the IFRS Interpretations Committee considered a summary of various IFRS 2 'Share-based Payment' issues that had been received since 2005.

  • IFRS 2 – Share-based payment awards settled net of tax withholding

  • Mar 10, 2011

  • The IFRS Interpretations Committee continued its discussions on whether amounts paid by entities on employers behalf directly to taxing authorities for withholding on share-based payment awards represents cash-settled or equity-settled shares under IFRS 2 'Share-based Payment', considering an illustrative example developed by staff.

All Related