IFRS 2 Share-based Payment—Classification and measurement of share based payment transactions - IASB
Date recorded:
At its meeting on July 14, 2015, the Interpretations Committee decided to propose that the IASB should finalize the proposed amendments to the Exposure Draft Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2), subject to some revisions to the proposed wording.
Review the IFRIC Update.