- IFRS 2 Share-based Payment
- IFRIC D16 Issued 19 May 2005. Click for Press Release (PDF 66k).
- Comment Deadline 18 July 2005
- The draft Interpretation was available publicly on the IASB's Website during the comment period.
- IFRIC Interpretation 8 Scope of IFRS 2 issued 12 January 2006. Click for Press Release (PDF 58k).
Deloitte Letter of Comment on this Draft Interpretation
- Our comment letters are posted here.
Important: IFRIC D16 resulted in the final IFRIC Interpretation 8, issued in January 2006. The information on this page reflects the IFRIC's discussions during the development of the final interpretation, including tentative decisions that were changed along the way. We have retained this page for historical purposes only.
Summary of IFRIC D16
D16 was developed in response to requests for clarification of the scope of IFRS 2 Share-based Payment. The proposed Interpretation clarifies that transactions within the scope of the IFRS include those in which the entity cannot specifically identify some or all of the goods or services received.