IFRS 2 — Issues related to IFRS 2
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.