This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IFRS Implementation Issues - IFRS 2 Share-based Payment - IASB

Date recorded:

At its meeting on December 15-16, 2015, the IASB reviewed the due process steps that it has taken in developing these narrow-scope amendments to IFRS 2. The members of the IASB confirmed that they are satisfied that the IASB has completed the necessary due process steps on the project to date and therefore instructed the staff to commence balloting process for the amendments. No IASB members indicated that they intend to dissent from the publication of the final amendments to IFRS 2. In addition, the IASB tentatively decided that the effective date of the amendments should be January 1, 2018 and that earlier application should be permitted. The IASB plans to issue the final amendments to IFRS 2 in Q1 of 2016.

Review the IASB Update.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.