Special Edition – Amendments to IFRS 2 for Vesting Conditions and Cancellations
Published on:
Jan 17, 2008
On 17 January 2008, the International Accounting Standards Board (IASB) issued a number of amendments to IFRS 2 Share-based Payment. The amendments clarify the definition of vesting conditions and the accounting treatment of cancellations by the counterparty to a share-based arrangement.The revised Standard is effective from 1 January 2009, with earlier application permitted.
