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IFRS 2 — Items not added to the agenda


This page presents a summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 2 Share-based Payment and the Committee's public explanation of the reasons for not adding the item to its agenda.


Related Discussions

  • IFRS 3 & IFRS 2 — Accounting for reverse acquisitions that do not constitute a business

  • Mar 13, 2013

  • The Interpretations Committee received requests for guidance on how to account for transactions in which the former shareholders of a non-listed operating entity become the majority shareholders of the combined entity by exchanging their shares for new shares of a listed non-operating entity. However, the transaction is structured such that the listed non-operating entity acquires the entire share capital of the non-listed operating entity.

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

  • Sep 02, 2010

  • The Committee received a request to consider the classification of 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. The shares are withheld by the entity in return for settling the counterparty’s tax withholding obligation associated with the share-based payment. The request received by the Committee asked whether the portion of the share-based payment that is withheld should be classified as cash-settled or equity-settled.

  • IFRS 2 — Incremental fair value to employees as a result of unexpected capital restructurings

  • Nov 02, 2006

  • The IFRIC was asked to consider a situation in which the fair value of the equity instruments granted to the employees of an entity increased after the sponsoring entity undertook a capital restructuring that was not anticipated at the date of grant of the equity instruments. The original share-based payment plan contained neither specific nor more general requirements for adjustments to the grant in the event of a capital restructuring. As a result, the equity instruments previously granted to the employees became more valuable as a consequence of the restructuring.

  • IFRS 2 — Fair value measurement of post-vesting transfer restrictions

  • Nov 02, 2006

  • The IFRIC was asked whether the estimated value of shares issued only to employees and subject to post-vesting restrictions could be based on an approach that would look solely or primarily to an actual or synthetic market that consisted only of transactions between an entity and its employees and in which prices, for example, reflected an employee’s personal borrowing rate. The IFRIC was asked whether this approach was consistent with the requirements under IFRS 2 'Share-based Payment'.

  • IFRS 2 — Share plans with cash alternatives at the discretion of employees: grant date and vesting periods

  • May 11, 2006

  • The IFRIC considered an employee share plan in which employees were provided a choice to have cash at one date or shares at a later date. At the date the transactions were entered into, the parties involved understood the terms and conditions of the plans including the formula that would be used to determine the amount of cash to be paid to each individual employee (or the number of shares to be delivered to each individual employee) but the exact amount of cash or number of shares would only be known at a future date. The IFRIC was asked to confirm the grant date and vesting period for such share plans.

  • IFRS 2 — Employee share loan plans

  • Nov 03, 2005

  • The IFRIC was asked to consider the accounting treatment of employee share loan plans. Under many such plans, employee share purchases are facilitated by means of a loan from the issuer with recourse only to the shares. The IFRIC was asked whether the loan should be considered part of the potential share-based payment, with the entire arrangement treated as an option, or whether the loan should be accounted for separately as a financial asset.

All Related